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(a)		Prepare a tabular summary that includes the January 1, 2022, balances. Do not include the beginning balance in Retained Earnings in the tabular summary.
(b)		Record the 2022 transactions in the tabular summary.

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The stockholders' equity accounts of Indigo Corporation on January 1, 2022. were as follows. Preferred Stock (7%. $100 per noncumulative, 5.000 shares authorized) $300.000 Common Stock ($4 stated value. 300.000 shares authorized) 1.000.000 Paid-in Capital in Excess of Par Value-Preferred Stock 15.000 Paid-in Capital in Excess of Stated Value - Common Stock 480.000 Retained Earnings 711,000 Treasury Stock (5.000 common shares) 40.000 During 2022, the corporation had the following transactions and events pertaining to its stockholders' equity. Issued 5.000 shares of common stock for $35.000. Purchased 1,000 additional shares of common treasury stock at $9 per share. Declared a 7% cash dividend on preferred stock, payable November 1. Paid the dividend declared on October 1. Declared a $0.80 per share cash dividend to common stockholders of record on December 15, payable December 31,2022 Paid the dividend declared on December 1. Feb. 1 Mar. 20 Oct. 1 Nov. 1 Dec 1 Dec. 31 (a) (b) (a) (b) Prepare a tabular summary that includes the January 1, 2022, balances. Do not include the beginning balance in Retaine Record the 2022 transactions in the tabular summary. Include margin explanations for the changes in revenues and expenses. (Round answers to decimal places, eg. 5,275. If a transaction causes a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.) Assets Liabilities F Cash Div. Pay. Common Stock $ (a) Bal. S S $ (b) Feb. 1 Mar. 20 Oct 1 Nov. 1 Dec. 1 Dec. 31 Stockholders' Equity Retained Eart alue Treasury Stock Revenue Expense $ Retained Earnings Expense Dividend $ $