Boettcher Industries was incorporated three years ago in the state of Kansas. The corporation was authorized to issue 100,000 shares of $14 par value common stock. As of January 1, 2023 the corporation has 34,000 shares outstanding with a market value of $20 per share and a $574,000 retained earnings balance. Prepare the appropriate transaction analysis for the following events. Be sure to set-up your analysis to calculate the balance of the stockholders' equity that should appear in the company's balance sheet on December 31, 2023. (15 points) 

A) On January 2, 2023 exchanged 5,000 shares of common stock for land with a fair value of $90,000. 

B) On June 15, 2023 issued 1,000 shares of common stock to Robert Holthe for the sole patent rights to a liquor recycler. (The market price of the stock is now $17 per share.) Mr. Holthe had incurred $7,000 to develop the patent and $8,000 for legal fees.

 C) Calculate the amount of total contributed capital that will appear on the December 31, 2023 balance sheet