Common Addittional retained OCI total Stock paid capital earnings Bal,Jan$175,00090,000130,00030,000325,000$ net income $28,30028300$ cash div paid $-26,000-26000$ common stock issued $2500075000100000$ unrealizd decreas $-6,000-6000$ Balance,Dec $31100,000165,000132,30024,000421,30033)$ option a $$325,00034)$ option d $$132,30035)$ option b $$421,300($note stock dividend $=(75000/5000+5000$ shares issued$)*1\mathrm{.}3$