Catena's Marketing Company has the following adjusted trial balance at the end of the current year. Cash dividends of $675 were declared at the end of the year, and 500 additional shares of common stock ($0.10 par value per share) were issued at the end of the year for $3,000 in cash (for a total at the end of the year of 800 shares). These effects are included below:

Catena's Marketing Company has the following adjusted trial balance at the end of the current year. Cash dividends of $675 were declared at the end of the year, and 500 additional shares of common stock ( $0.10 par value per share) were issued at the end of the year for $3,000 in cash (for a total at the end of the year of 800 shares). These effects are included below