ions for der 2 the following information is from the balance sheet of Tudor Corporation as of December 31, 2014. Preferred stock, $100 par $ 500,000 Paid-in capital in excess of par preferred 35,000 Common stock, $i par 190,000 Paid-in capital in excess of par-common 380,000 Retained earnings 131.500 Total stockholders' equity $1.236.500 How do you compute the following? 1. What was the average issue price of the common stock shares? 2. What is the average issue price of the preferred stock shares? 3. What was the total paid-in capital as of December 31, 2014? How do you calculate the rate of return on common stockholders' equity? Sheffield Company had $42,000 of net income in 2013. Equity at the beginning of the year was $1,200,000 and at the end of the year was $1,600,000. Sheffield has no preferred stock (Round to 3 decimal places.) How do you calculate and record the journal entry? 1. On November 1, 2014, Oster Company declared a dividend of $3.00 per share. Oster Company has 20,000 shares of common stock outstanding and no preferred stock. The date of record is November 15, and the payment date I November 30, 2014. Please provide the journal entry needed on November 30. 2. On November 1, 2014, Oster Company declared a dividend of $3.00 per share. Oster Company has 20.000 shares of common stock outstanding and no preferred stock. Please provide the journal entry for the declaration of dividends