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Problem 11-2A The stockholders' equity accounts of Blue Spruce Corp. on January 1, 2017, were as follows. Preferred Stock (7%, $100 par noncumulative, 5,000 shares authorized) Common Stock ($4 stated value, 300,000 shares authorized) Paid-in Capital in Excess of Par Value-Preferred Stock Paid-in Capital in Excess or Stated Value-Common Stock Retained Earnings Treasury Stock (5,000 common shares) $300,000 1,000,000 15,000 480,000 685,500 40,000 During 2017, the corporation had the following transactions and events pertaining to its stockholders' equity Feb. 1 Issued 5,000 shares of common stock for $30,000 Mar. 20 Purchased 1,000 additional shares of common treasury stock at $7 per share Oct. 1 Declared a 7% cash dividend on preferred stock, payable November 1. Nov. 1 Paid the dividend declared on October 1 Dec. 1Declared a $0.85 per share cash dividend to common stockholders of record on December 15, payable December 31, 2017 Dec. 31 Determined that net income for the year was $276,500, Paid the dividend declared on December 1 Your answer is partially correct. Try again. Journalize the transactions. (Include entries to close net income and dividends to Retained Earnings.) (Record entries in the order displayed in the problem statement. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select No Entry" for the account titles and enter 0 for the amounts. Round answers to 0 decimal places, e.g. 5,275.) Date Account Titles and Explanation Debit Feb. 1 Cash Common Stock 20000 Paid-in Capital in Excess or Stated Value-Commor 10000 Mar. 20 easury Stock 7D00 cash 7000 Oct. 1 Cash Dividends 21000 Dividends Payable 21000 Dividends Payable 21000 Prepare the stockholders' equity section of the balance sheet at December 31, 2017. BLUE SPRUCE CORP Partial Balance Sheet December 31, 2017 Stockholders' Equity Paid-in Capital Capital Stock Preferred Stock 300000 Common Stock 1020000 Total Capital Stock 1320000 Additional Paid-in Capital Paid-in Capital in Excess of Par Value-Preferred St 15000 Paid-in Capital in Excess of Stated Value-Commor 490000 505000 Total Additional Paid-in Capital Total Paid-in Capital Retained Earnings 1825000 72935 Total Paid-in Capital and Retained Earnings 2554350 Less (47000) Treasury Stock 2507350 Total Stockholders' Equity Your answer is partially correct. Try again Calculate the payout ratio, earnings per share, and return on common stockholders' equity. (Round earning per share to 2 decimal places, e.g. $2.66 and all other answers to 1 decimal place. 17.5%.) Payout ratio Earnings per share Return on common stockholders' equity 11.831% Click if you would like to Show Work for this