Assuming that last year MMEP Inc., issued out an IPO, to have its first common shares outstanding of 2 million with 0.25 as par value to prospective investors at a per share price of 15. MMEP earned 0.07 per share as net income in its first year of operations and declared 0.005 dividend per share. By the end of the year, the per share stock price of the company stood at 20. When the business operations end after one year, how can you prepare the equity account for MMEP Inc., and what is the market capitalization for the firm.