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Assignmment RCES Problem 13-3A The stockholders' equity accounts of Castle Corporation on January 1, 2017, were as follows Preferred stock (8%, $48 par, 10,000 shares authorized) s 3B4,000 1,250,000 150,000 1,400,0O0 1,750,00o 44,000 Common Stock ($1 stated value, 2,100,000 shares authorized) Paid-in Capital in Excess of Par-Preferred Stock Paid-in Capital in Excess of Stated Value-Common Stock Retained Earnings Treasury Stock (11,000 common shares) During 2017, the corporation had the following transactions and events pertaining to its stockholders' equity. Feb, 1 Issued 24,000 shares of common stock for $117,000. Apr. 14 Sold 6,000 shares of treasury stock-common for $33,700. Sept, 3 Issued 5,100 shares of common stock for a patent valued at $35,000. Novi 10 Purchased 1,100 shares of common stock Dec. 31 Determined that net income for the year was $420,000 for the treasury at a cost of $5,700 No dividends were declared during the vear. ina entry fer net income. (Record journal entries in the order presented ia