aber 31, 2021, Warner Corporation reported the following: idends payable stock capital-share repurchase tock and other paid-in capital accounts earnings $ 39,000 790,000 39,000 5,900,000 4,900,000 , half of the treasury stock was resold for $278,000; net income was $790,000: cash dividends declared were $1,690,000; and stock dividends declared we ale of half of the treasury stock would