During 2027, the corporation had the following transactions and events pertaining to its stockholders' equity. Feb. 1 Issued 6,200 shares of common stock for $43,400. Mar. 20 Purchased 3,200 additional shares of common treasury stock at $7 per share. Oct. 1 Declared a 8% cash dividend on preferred stock, payable November 1. Nov. 1 Paid the dividend declared on October 1. Dec. 1 Dec. 31 Declared a $0.85 per share cash dividend to common stockholders of record on December 15, payable December 31, 2027. Paid the dividend declared on December 1. (a)-(b) (a) (b) Prepare a tabular summary that includes the January 1, 2027, balances. Do not include the beginning balance in Retained Record the 2027 transactions in the tabular summary.