On December $31,2023,$ Berclair Incorporated had $420$ million shares of common stock and $7$ million shares of $9\%,$ $$100$ par value cumulative preferred stock issued and outstanding.

On March $1,2024,$ Berclair purchased $36$ million shares of its common stock as treasury stock.

Berclair issued a $5\%$ common stock dividend on July $1,2024.$

Six million treasury shares were sold on October $1.$

Net income for the year ended December $31,2024,$ was $$700$ million.