a. Calculate the par value per share of preferred stock and determine the preferred stock dividend percentage. b. Calculate the amount that should be shown on the balance sheet for common stock at June 30, 2022. c. What was the average issue price of common stock shown on the June 30,2022 , balance sheet? d. How many shares of treasury stock does DeZurik Corp. own at June 30,2022 ? e. Assume that the treasury shares were purchased for $21 per share. Calculate the amount that should be shown on the balance sheet for treasury stock at June 30,2022 . f. Calculate the retained earnings balance at June 30, 2022, after you have completed parts a-e. (Hint: Keep in mind that Treasury Stock is a contra account.) g. (Optional) Assume that the Retained Earnings balance on July 1, 2021, was $13,400 (in thousands) and that net income for the year ended June 30, 2022, was $908 (in thousands). The 2022 preferred dividends were paid in full, and no other dividend transactions were recorded during the year. Verify that the amount shown in the solution to part f is correct. (Hint: Prepare a statement of retained earnings or do a T-account analysis to determine the June 30, 2022, balance.) Page 317 Case 8.37 Analytical case (part 2)-prepare stockholders' equity amounts and disclosures for 2023 using transaction information (Note: You should stockholders' equity accounts of DeZurik Corp. for the year ended June 30, 2023, are summarized here: 1. 160,000 shares of common stock were issued at $21.25 per share. 2. 40,000 shares of treasury (common) stock were sold for $21 per share. 3. Net income for the year was $1,480 (in thousands). 4. The fiscal 2023 preferred dividends were paid in full. Assume that all 64,000 shares were outstanding throughout the year ended June 30,2023 . 5. A cash dividend of $0.30 per share was declared and paid to common stockholders. Assume that transactions 1 and 2 occurred before the dividend was declared. 6. The preferred stock was split 2 for 1 on June 30, 2023. (Note: This transaction had no effect on transaction 4.) Required: a. Calculate the dollar amounts that DeZurik Corp. would report for each stockholders' equity caption on its June 30, 2023, balance sheet after recording the effects of transactions 1-6. Note that total stockholders' equity at June 30, 2023 of $52,922 (in thousands), is provided as a check figure. (Hint: To determine the Retained Earnings balance, begin with the June 30, 2022, balance of \$14,020 (in thousands) as determined in Case 8.36, and then make adjustments for the effects of transactions 3-5.) b. Indicate how the stockholders' equity caption details for DeZurik Corp. would change for the June 30, 2023, balance sheet, as compared to the disclosures shown in Case 8.36 for the 2022 balance sheet. c. What was the average issue price of common stock shown on the June 30,2023 , balance sheet