As of December 31, 2013, Warner Corporation reported the following: Dividends payable 34,000 Treasury stock 740,000 Paid-in capital - share repurchase 34,000 Other paid-in capital accounts 5,400,000 Retained earnings 4,400,000 During 2014, half of the treasury stock was resold for $268,000; net income was $740,000; cash dividends declared were $1,640,000; and stock dividends declared were $640,000. The 2014 sale of half of the treasury stock would: