Marin Company has two classes of capital stock outstanding: 9%, $ 20 par preferred and $5 par common. At December 31, 2020, the following accounts were included in stockholders' equity. $ 2.772.000 9.980,000 Preferred Stock, 138,600 shares Common Stock 1.996,000 shares Paid-in Capital in Excess of Par--Preferred Stock Paid in Capital in Excess of Par-Common Stock Retained Earnings 190,000 26,670,000 4,527,000 The following transactions affected stockholders equity during 2021. Jan. 1 Feb. 1 June 1 July 1 30,300 shares of preferred stock issued at $ 23 per share. 50,600 shares of common stock issued at $ 19 per share. 2-for-1 stock split (par value reduced to $ 2.50). 30,200 shares of common treasury stock purchased at $ 11 per share. Marin uses the cost method. 9,100 shares of treasury stock reissued at $ 12 per share The preferred dividend is declared, and a common dividend of 52 per share is declared, Net income is $ 2.111.000 Sept. 15 Dec 31 Dec 31 Stockholders' Equity 5