Berlin Company is a public company whose shares are traded in the over the counter (OTC) market. At December 31, 20x6, Berlin had 6,000,000 authorized shares of $5 par value common stock, of which 2,000,000 shares were issued and outstanding. Berlin also had the following stockholders equity accounts on their balance sheet at December 31, 20X6 (all had their normal balances). BERLIN COMPANY STOCKHOLDERS' EQUITY ACCOUNTS AT DECEMBER 31, 20x6 Common Stock Additional Paid In Capital Retained Earnings 10,000,000 7,500,000 3,250,000 Transactions that occurred during 20X7 and other information relating to the stockholders equity accounts are attached. REQUIRED: (1) Prepare a statement of changes in stockholders' equity for the year ending (2) Prepare the stockholders' equity section of Berlin's balance sheet at (3) Compute the book value per share of common stock at December 31,20X7 December 31, 20X7. Assume that comparative financial statements are not being prepared. December 31, 20X7. Round your answer to the nearest cent