Current Attempt in Progress

The following account balances relate to the stockholders' equity accounts of Bramble Corp. at year$-$end.

$2022$

Common stock, $10,500$ and $10,000$ shares, issued and

outstanding, respectively, for $2022$ and $2021,$$$159,000,$$$135,100$

Preferred stock, $5,000$ shares, issued and outstanding $,119,600,119,600$

Retained earnings

$299,500$

$253,100$

A small stock dividend was declared and issued in $2022.$ The market price of the shares issued was $$10,700.$ Cash dividends of

$$15,000$ were declared and paid in both $2022$ and $2021.$ The common stock and preferred stock have no par or stated value.

$($a$)$

$($b$)$

$($c$)$

Indicate where each of the cash inflows or outflows identified in $($b$)$ would be classified on the statement of cash flows.

Common stock

Dividends