Hawk Corporation had the following balances in stockholders' equity accounts as of 1/1/20XS:

Common stock, $10 par value, 40,000 shares outstanding	400,000
Paid-in capital in excess of par - common stock	110,000
Retained earnings	440,000

Hawk entered into the following transactions during 20XS:

On March 3, a 15% common stock dividend was declared when the average fair value of the common stock was $22 a share. The dividend was distributed on April 15.

On July 30, the company purchased 2,000 shares of common treasury stock at a cost of $40,000.

On November 14, a total cash dividend of $90,000 was declared to all stockholders of record on that date. The dividend is to be paid on January 14, 20X6.

On December 1, the company re-issued 800 shares of its treasury stock for $18 per share.

Hawk reported net income of $315,000 for the year 20XS.

Given the above information, determine the balance of the following accounts on Hawk's December 31, 20XS Balance Sheet.

a) Dividends Payable

b) Common stock

c) Paid-in capital in excess of par - common stock

d) Retained earnings

e) Total Stockholders' Equity