Kohler Corporation reports the following components of stockholders' equity at December 31 of the prior year. Comon stock-525 par value, 100, 000 shares authorized, 50,000 shares issued and cutstanding Paid-in capital in excess of par value, conon stock Retained earnings Total stockholders" equity During the current year, the following transactions affected its stockholders' equity accounts. 3emeary ? Purchased 5,000 shares of its oun stock at $25 cash per share. January 5 birectors declared a $4 per share cash dividend payable on february 28 to the February $ stockholdors of record. February 28 Paid the dividend declaned on Jamuary 5. July 6 Sold 2,500 of its treasury shares at $29 cash per share. August 22 Sold 2,500 of its treasury shares