Current Attempt in Progress On January 1, 2024, Dynatech Corporation had 77,000 common shares, recorded at $585,200, and retained earnings of $1 million. During the year, the following transactions occurred: Apr. 2 Issued 5,100 common shares at $20 per share. June 15 Aug. 21 Nov. Dec. 20 Declared a cash dividend of $0.15 per share to common shareholders of record on June 30, payable on July 10. Declared a 5% stock dividend to common shareholders of record on September 5, distributable on September 20. The shares were trading for $21 a share on August 21, $24 on September 5, and $27 on September 20. Issued 3,300 common shares at $24 per share. Declared a cash dividend of $0.20 per share to common shareholders of record on December 31, payable on January 10.