Nav-Go Enterprises Inc. produces aeronautical navigation equipment. Nav-Go Enterprises' stockholders equity accounts, with balances on January 1, 20Y1, are as follows:

Common Stock, $10 stated value (550,000 shares authorized, 360,000 shares issued)	$3,600,000
Paid-In Capital in Excess of Stated Value-Common Stock	700,000
Retained Earnings	8,170,000
Treasury Stock (36,000 shares, at cost)	540,000

The following selected transactions occurred during the year:

Jan. 15.	Paid cash dividends of $0.15 per share on the common stock. The dividend had been properly recorded when declared on December 1 of the preceding fiscal year for $48,600.
Mar. 15.	Sold all of the treasury stock for $18 per share.
Apr. 13.	Issued 70,000 shares of common stock for $1,260,000.
June 14.	Declared a 5% stock dividend on common stock, to be capitalized at the market price of the stock, which is $20 per share.
July 16.	Issued shares of stock for the stock dividend declared on June 14.
Oct. 30.	Purchased 23,000 shares of treasury stock for $20 per share.
Dec. 30.	Declared a $0.18-per-share dividend on common stock.
31.	Closed the two dividends accounts to Retained Earnings.

Required:

1. The January 1 balances have been entered in T accounts for the stockholders' equity accounts. Record the above transactions in the T accounts and provide the December 31 balance where appropriate. If required, round to one decimal place.

Common Stock
		Jan. 1 Bal.	3,600,000
		Apr. 13June 14July 16Dec. 27	fill in the blank 2
		Jan. 22June 14July 16Dec. 30	fill in the blank 4
		Dec. 31 Bal.	fill in the blank 5

Paid-In Capital in Excess of Stated Value-Common Stock
		Jan. 1 Bal.	700,000
		Apr. 13June 14July 16Dec. 30	fill in the blank 7
		June 14July 16July 16Dec. 30	fill in the blank 9
		Dec. 31 Bal.	fill in the blank 10

Retained Earnings
Apr. 13June 14July 16Dec. 31	fill in the blank 12	Jan. 1 Bal.	8,170,000
		Jan. 22June 14Oct. 30Dec. 31	fill in the blank 14
		Dec. 31 Bal.	fill in the blank 15

Treasury Stock
Jan. 1 Bal.	540,000	Apr. 13Mar. 15July 16Dec. 31	fill in the blank 17
Jan. 22June 14Oct. 30Dec. 31	fill in the blank 19
Dec. 31 Bal.	fill in the blank 20

Paid-In Capital from Sale of Treasury Stock
		Mar. 15June 14Oct. 30Dec. 30	fill in the blank 22

Stock Dividends Distributable
Jan. 22July 16Oct. 30Dec. 31	fill in the blank 24	Jan. 22June 14Oct. 30Dec. 31	fill in the blank 26

Stock Dividends
Jan. 22June 14Oct. 30Dec. 31	fill in the blank 28	Jan. 22July 16Oct. 30Dec. 31	fill in the blank 30

Cash Dividends
Jan. 22July 16Oct. 30Dec. 30	fill in the blank 32	Jan. 22July 16Oct. 30Dec. 31	fill in the blank 34