Kohler Corporation reports the following components of stockholders equity at December 31 of the prior year. Common stock$10 par value, 100,000 shares authorized, 40,000 shares issued and outstanding $ 400,000 Paid-in capital in excess of par value, common stock 60,000 Retained earnings 270,000 Total stockholders' equity $ 730,000 During the current year, the following transactions affected its stockholders equity accounts. January 2 Purchased 4,000 shares of its own stock at $20 cash per share. Januar