Current Attempt in Progress The stockholders' equity accounts of Sarasota Corp. on January 1, 2022, were as follows. During 2022, the corporation had the following transactions and events pertaining to its stockholders' equity. Feb. 1 Issued 5,000 shares of common stock for $30,000. Mar. 20 Purchased 1,000 additional shares of common treasury stock at \$9 per share. Oct. 1 Declared a 6\% cash dividend on preferred stock, payable November 1. Nov. 1 Paid the dividend declared on October 1. Dec. 1 Declared a $0.75 per share cash dividend to common stockholders of record on December 15, payable December 31, 2022. Dec. 31 Paid the dividend declared on December 1. (a) Prepare a tabular summary that includes the January 1, 2022, balances. Do not include the beginning balance in Retained Earnings in the tabular summary (b) Record the 2022 transactions in the tabular summary. Include margin explanations for the changes in revenues and expenses. (Round answers to 0 decimal places, e.g. 5,275. If a transaction causes a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.) Paid-in-Capital Retained Earnings + Revenue - Expense _ - Dividend $ $ $