At December 31, 2019, the following balance sheet of MECA International included the following shareholders equity accounts:

Shareholders Equity	($ in millions)
Preferred Stock, 9.09%, 45 million shares at $1 par	$45
Common Stock, 342 million shares at $1 par	$342
Paid-in-capital, excess of par, preferred	$958
Paid-in-capital, excess of par, Common	$854
Retained Earnings	$3,245
Treasury Stock, at cost, 2 million common shares	(20)
Total shareholders equity	$5,424

On April 13, a 4-for-2 stock split was declared and distributed. The stock split was affected in the form of a 50% stock dividend. The market value of the $1 par common stock was $13. Accordingly, the shareholders accounts will be:

Account	$

On January 7, 2020, MECA International, reacquired %5 of its common shares for $57,799,897. Accordingly, the shareholders accounts will be:

Account	$

On March 15, 2020, MECA International reacquired 17,100,000 of its common shares for $62,799,897. Accordingly, the shareholders accounts will be:

Account	$

On March 7, 2020, MECA International, a %4 common stock dividend was declared and distributed. The market value of the $1 par common stock was $23. Accordingly, the shareholders accounts will be:

Account	$

On May 1, 2020, MECA International issued 145,000 shares of $1par value common stock having a market price of $15 a share, and 25,000 shares of $10 par value preferred stock having a market price of $21 a share, for a lump sum of $1,895,000. Accordingly, the shareholders accounts will be:

Account	$