Kohler Corporation reports the following components of stockholders' equity at December $31$ of the prior year

Comman stack$-320$ par value, $100,600$ shares authorized, $45,000$ shares issued and outstanding

Paid$-$in capital in excess of par value, comion stock

Retalned earnings

Total stockholders $\text{'}$ equity

During the current year, the following transactions affected its stockhoiders' equity accounts.

January $2$ Purchased $5,000$ shares of its own stock at $$25$ cash per share.

January $5$ Directors declared a $$4$ per share cash dividend payable on February $28$ to the February $5$ stockhotders of record.

February $28$ Paid the dividend declared on January $5.$

July $5$ Sold $1,875$ of its treasury shares at $$29$ cash per share.

August $22$ Sold $3,125$ of its treasury shares at $$21$ cash per share.

September $5$ Directors declared a $$4$ per share cash dividend payable on October $28$ to the September $25$ stockhotders of record.

Dctober $28$ Paid the dividend declared on September $5.$

December $31$ Closed the $$368,000$ credit balance $($from net incone$)$ in the Income Sumary account to Retained Earnings.

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