Duke Corporation reports the following components of stockholders' equity on December 31, 2013: Common stock-$25 par value, 100, 000 shares authorized. 45, 000 shares issued and outstanding Paid-in capital in excess of par value, common stock Retained earnings Total stockholders' equity In 2014. the following transactions affected its stockholders' equity accounts. Jan. 1 Purchased 4.500 shares of its own stock at $27 cash per share. Jan. 5 Directors declared a S3 per share cash dividend payable on Feb.28 to the Feb. 5 stockholders of record. Feb. 28 Paid the dividend declared on January 5