nel NO, OT Shares Issued Total Par Value Paid in Capitalin Excess of Par Ear Item Beginning Balance-1/1/21 Event Jan. 5 Balance Event it 2-Jan 16 $ Balance Event #3 Feb 10 5 Balance Event - March 1 Balance Events - Morit 1 Balance Luento Balance Intr- E1 Jan 5 5 Balance Event 2-Jan 16 Balance Event 3-Feb 10 Crem March 5-A 1 Cvenceu E- The stockholders equity section of Benton Corporation's balance sheet as of December 31, 2020 is as follows: Stockholders' Equity Common stock $5 par value: authorized, 3,000,000 shares; issued 600,000 shares $3,000,000 Pald-in capital in excess of par 850,000 Retaired earnings 4,500,000 $8,350,000 The following events occurred during 2021 1 2 Sans Jan 16 Feb. 10 March 1 April 1 4 5 45.000 shares of authorized and unsued common stock were sold for $8 per share Dedared a cash dividend of 20 cents per share, payable February 15 to stockholders of record on February 5. 60,000 shares of authorized and unissued common stock were sold for $12 per share A 30% stock dividend was declared and issued. Fair value pershare is currently $15 A two for one split was carried out. The par value of the stock was to be reduced to $2.50 per share. Fair value on March 31 was 518 por share A 15% stock dividend was declared and lowed. Fair value currently $10 per share A cash dividend of 20 cents per she was declared payable September 1to stockholders of record on August 21 6 July 2 7 Aue Enter the events into the follow working howevent affects the column (Enter negative amounts using either a negative sin preceding the number 45 or parentheseses (45) Do not leave any answereld blank. Enter o for amounts