During 2014, the following transactions related to the capital stock of the Yellow Corp. occurred:

Feb. 10 Declared a $.50 cash dividend on 100,000 shares of preferred stock. March. 15 Paid dividends on preferred stock. April 3 Declared a $.25 cash dividend on 150,000 shares of common stock with a $10 par value. April 25 Paid dividends on common stock. July 30 Split common stock 4-for-1. Aug 19 Purchased 10,000 shares of Yellows own common stock at $40 per share; acquisition recorded at cost.