Capistrano Financial is a financial services firm operating out of North Carolina. They have created the following dashboard to report

the December $31$ simplified balances in its statement of stockholders' equity for the past three years:

Account

Stockholders' Equity Account By Year

Other information they have provided, is that the Net Income during Year $2$ was $$60,000$ and that there was a dividend issued in Year

$3$ for $$10,000$

Required:

How much did Capistrano Company declare in dividends in Year $2?$

Dividends in Year $2$

What was Capistrano Company's Net Income in Year $3?$