I am struggling a bit with this problem. I am not getting the same total for Total Stockholders' equity balance 12/31/12 as the book, $398,800. What am I missing? Also, if you could please check my answers for the chart analysis to make sure I am understanding that part, as well as my What-If section.

A 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 B C D E F G Heather Klinger STOCKEQ Statement of Stockholder's Equity Chen Corporation Statement of Stockholders' Equity For the Year Ended December 31, 2012 Preferred Common Stock Stock $100 Par $2 Par Value Value Balance, 12/31/11 $10,000 $80,000 Common stock issued 20,000 Treasury stock bought Treasury stock sold Net income Dividends declared: Preferred Common Balance, 12/31/12 $10,000 $100,000 Add'l Paid-in Retained Treasury Capital Earnings Stock Total $54,000 $166,000 ($26,400) $283,600 40,000 60,000 (4,800) (4,800) 3,000 8,000 11,000 94,000 94,000 (800) (800) (50,000) (50,000) $94,000 $212,200 ($23,200) $393,000 Heather Klinger Chen Corporation Statement of Stockholders' Equity For the Year Ended December 31, 2012 Preferred Stock, $100 par value, 8% cumulative, 1000 shares authorized, 100 shares outstanding Common Stock, $2 par value, 100,000 shares authorized, 50,000 shares outstanding Additional Paid-in Capital Retained Earnings Less: Treasury Stock Total Stockholders' Equity $10,000 $100,000 $94,000 $212,200 ($23,200) $393,000 A 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 B C D E F G Heather Klinger STOCKEQ Statement of Stockholder's Equity Chen Corporation Statement of Stockholders' Equity For the Year Ended December 31, 2013 Preferred Common Stock Stock Add'l $100 Par $2 Par Paid-in Value Value Capital Balance, 12/31/12 $10,000 $100,000 $94,000 Preferred stock issued $20,000 Common stock issued 8,000 12,000 Treasury stock bought Treasury stock sold Net income Dividends declared: Preferred Common Balance, 12/31/13 $30,000 $108,000 $106,000 Retained Treasury Earnings Stock Total $212,200 ($23,200) $393,000 $20,000 $20,000 0 (400) 3,200 2,800 (16,000) (16,000) (2,400) (2,400) (8,100) (8,100) $185,300 ($20,000) $409,300 Heather Klinger Chen Corporation Statement of Stockholders' Equity For the Year Ended December 31, 2013 Preferred Stock, $100 par value, 8% cumulative, 1000 shares authorized, 300 shares outstanding Common Stock, $2 par value, 100,000 shares authorized, 54,000 shares outstanding Additional Paid-in Capital Retained Earnings Less: Treasury Stock Total Stockholders' Equity $30,000 $108,000 $106,000 $185,300 ($20,000) $409,300 Thousands ($ 000) Chen Corporation Stockholders' Equity 500 450 400 350 300 250 200 150 100 50 0 12/31/13 A B C D Row 46 12/31/13 236 181 A 236 100 Chart Data Table B C 236 317 181 100 E F G Row 45 D E 154 181 F 314 181 G 154 260 236 260 a b c d e f g Reports net income G Declares cash dividend B Issues additional stock F Retires stock C Splits stock 3 for 2 D Pays cash dividend A Declares small stock dividend E