Kohler Corporation reports the following components of stockholders equity at December 31 of the prior year. Common stock$15 par value, 100,000 shares authorized, 50,000 shares issued and outstanding $ 750,000 Paid-in capital in excess of par value, common stock 60,000 Retained earnings 460,000 Total stockholders' equity $ 1,270,000 During the current year, the following transactions affected its stockholders equity accounts. January 2 Purchased 4,000 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 stockholders of record. February 28 Paid the dividend declared on January 5. July 6 Sold 2,000 of its treasury shares at $29 cash per share. August 22 Sold