Kohier Corporation reports the following components of stockholders' equity at December 31 of the prior year. Common stock- $10 par value, 100,800 shares authorized, 50,000 shares issued and outstanding Paid-in capital in excess of par value, common stock Retained earnings Total stockholders' equity [$500","000],[60","000],[438","000],[$990","000] During the current year, the following transactions affected its stockholders' equity accounts. January 2 Purchased 4,060 shares of its own stock at $15 cash per share. January 5 Directors declared a $2 per share cash dividend payable on February 28 to the February 5 stockholders of record. February 28 paid the dividend declared on January 5. July 6 sold 2,000 of its treasury shares at $19 cash per share. August 22