Cody Mountain Sports is looking to raise additional funding for their business to expand. They will be able to acquire cash in addition to a new vehicle for their employees to use for travel to guided tours. Before the following transactions, their balance of common stock on April 1^st, 2021 was $100,000 and included 100,000 shares of common stock issued and outstanding. There was no Paid-In Capital In Excess of Par-Common) and no preferred stock issued at this point. Cody Mountain Sports had the following transactions in April 2021:

Apr. 1	Issued 45,000 shares of $1 par value common stock for a total of $90,000.
Apr. 9	Issued 10,000 shares of 8%, $2 par value preferred stock in exchange for the truck with market value of $30,000.
Apr. 15	Declared total cash dividends of $5,000.
Apr. 19	Declared a 4% common stock dividend when the market value of the stock was $5.00 a share.
Apr. 30	Paid the cash dividends.
Apr. 30	Distributed the stock dividend.

Requirements:

Complete the yellow boxes for the statement of retained earnings and balance sheet (partial).

CMS Statement of Retained Earnings For Month Ending April 30th, 2021 Retained Earnings, Beginning Balance Net Income Cash Dividends Declared Stock Dividends Declared Retained Earnings, Ending Balance $ $ $ CMS Balance Sheet (Partial) For Month Ending April 30th, 2021 Stockholders' Equity Preferred Stock Paid-In Capital in Excess of Par - Preferred Common Stock Paid-In Capital in Excess of Par - Common Total Paid Capital Retained Earnings $ Total Stockholders' Equity $