During $2022,$ the corporation had the following transactions and events pertaining to its stockholders' equity.

Feb. $1$ Issued $24,500$ shares of common stock for $$121,000.$

Apr. $14$ Sold $5,700$ shares of treasury stock$-$common for $$33,600.$

Sept. $3$ Issued $5,200$ shares of common stock for a patent valued at $$35,500.$

Nov. $10$ Purchased $1,000$ shares of common stock for the treasury at a cost of $$6,000.$

Dec. $31$ Determined that net income for the year was $$445,000.$

No dividends were declared during the year.