ockholders' Equity Retained Earnings iry Stock Revenue Expense Dividend Include margin explanations for the changes in revenues and expenses. (Round answers to 0 decimal places, eq, 5,275, If a transaction causes a decrease in Assets, Llabilities or Stockholders' Equity, place a negative sign (or parentheses) in frant of the amiount entered for the particular Asset, Liability or Equity item that was reduced.) Paid-in-Capital PIC in Excess of Stated Value Com. PIC in Excess of Par Value Pref. Stockholdt \\( + \\) Pref. Stock Pref. Treasury Stock \\( \\$ \\) \\( \\$ \\) \\$ Oct. 1 Declared a \8 cash dividend on preferred stock, payable November 1. Nov. 1 Paid the dividend deciared on October 1. Dec. 1 Declared a \\( \\$ 0.60 \\) per share cash dividend to common stockholders of record on December 15. payable December 31. 2022. Dec. 31 Paid the dividend declared on December 1. (a) \\( -(b) \\) (a) Prepare a tabular summary that includes the January 1, 2022, balances, Do not include the beginning balance in Recained (b) Record the 2022 transactions in the tabular summary. Mar. 20 Oct. 1 Nov. 1 Dec. 1 Dec. 31 The stockholders' equity accounts of Grouper Corp. on January 1, 2022, were as follows. During 2022, the corporation had the following transactions and events pertaining to its stockholders' equity. Feb. 1 Issued 5,000 shares of common stock for \\( \\$ 30,000 \\). Mar. 20 Purchased 1.000 additional shares of common treasury stock at \\( \\$ 7 \\) per share