E$11-14$

L$011-1,11-3,11-4,11-5$

Preparing a Statement of Stockholders' Equity and Evaluating Dividend Policy

The following account balances were selected from the records of TEAC Corporation at December $31,2014,$ after all adjusting entries were completed:

$\backslash$table$[[$Common stock $($par $$20$; authorized $100,000$ shares, issued,$],[34,000$ shares, of which $2,000$ shares are held as treasury stock$),$$$680,000$