At September 30, the end of Beijing Company's third quarter, the following stockholders' equity accounts are reported. In the fourth quarter, the following entries related to its equity are recorded. Required: 2. Complete the following table showing the equity account balances at each indicated date. Required information [The following information applies to the questions displayed below.] The equity sections for Atticus Group at the beginning of the year (January 1) and end of the year (December 31 ) follow. The following transactions and events affected its equity during the year. January 5 Declared a $0.40 per share cash dividend, date of record January 10. March 20 Purchased treasury stock for cash. April 5 Declared a $0.40 per share cash dividend, date of record April 10. July 5 Declared a $0.40 per share cash dividend, date of record July 10 . July 31 Declared a 20% stock dividend when the stock's market value was $14 per share. August14October5IssuedthestockdividendthatwasdeclaredonJuly31.Declareda$0.40persharecashdividend,dateofrecordOctober10. Required: 1. How many common shares are outstanding on each cash dividend date