At January 1, 2020, JYA Corporation had outstanding 11,500 shares of 6%, $20 par value preferred stock and 32,000 shares of $7 par value common stock. The stockholders' equity account balances of JYA Corporation at January 1, 2020 are given below: Preferred stock Paid-in capital preferred stock Common stock Paid-in capital common stock Retained earnings Total stockholders' equity January 1, 2020 $230,000 $ 138,000 $224,000 $288,000 $103,000 $983,000 During January, JYA Corporation entered into the following transactions: January 6: Re-acquired 21,000 of the common shares for $18 per share January 11: Re-issued 3,000 of the shares re-acquired on January 6 for $21 per share January 14: Re-issued 4,000 of the shares re-acquired on January 6 for $14.24 per share January 18: Issued 6,700 previously un-issued common shares for $22 per share January 22: Re-issued 5,000 of the shares re-acquired on January 6 for $24 per share January 28: Re-issued 6,000 of the shares re-acquired on January 6 for $15.99 per share Calculate the balance in the paid-in capital at January 31, 2020. treasury account Assume on February 2, 2020, JYA Corporation declared and paid the annual preferred stock dividend and a $3.37 per share dividend on the outstanding common stock. Calculate the total dividend (preferred stock dividend + common stock dividend) paid to stockholders on February 2, 2020. Calculate the balance in the retained earnings account at January 31, 2020