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Problem 11-2A (Part Level Submission) The stockholders' equity accounts of Pronghorn Corp. on January 1, 2017, were as follows. Preferred Stock (6%, $100 par noncumulative, 5,000 shares authorized) $300,000 Common Stock ($4 stated value, 300,000 shares authorized) 1,000,000 Paid-in Capital in Excess of Par Value-Preferred Stock 15,000 Paid-in Capital in Excess of Stated Value-Common Stock 480,000 Retained Earnings 686,000 40,000 Treasury Stock (5,000 common shares) During 2017, the corporation had the following transactions and events pertaining to its stockholders' equity. Feb. Issued 5,000 shares of common stock for $30,000. 1 Mar. 20 Purchased 1,000 additional shares of common treasury stock at $9 per share. Declared a 6% cash dividend on preferred stock, payable November 1 Oct. 1 Paid the dividend declared on October 1. Nov 1 Dec. Declared a $0.50 per share cash dividend to common stockholders of record on December 15, payable December 31, 2017. 1 Dec. 31 Determined that net income for the year was $275,600. Paid the dividend declared on December 1. (a) Account Titles and Explanation Debit Credit Date Cash 30,000 Feb. 1 20000 Common Stock 10000 Paid-in Capital in Excess of Stated Value-Commor Mar. 20 Treasury Stock 9000 Cash 9000 Cash Dividends Oct. 1 18000 Dividends Payable 18000 Dividends Payable 18000 Nov. 1 18000 Cash Cash Dividends 124500 Dec. 1 Dividends Payable 124500 Income Summary Dec. 31 275,600 Retained Earnings 275,600 (To record net income) Retained Earnings 142500 Dec. 31 142500 Cash Dividends (To close cash dividends) (To close cash dividends) 124500 Dividends Payable Dec. 31 124500 Cash (To record payment of cash dividends payable) PRONGHORN CORP. Partial Balance Sheet Stockholders' Equity $ $ $ Open Show Work Click if you would like to Show Work for this