On December 31, 2014, Frick Incorporated, had the following balances (all balances are normal):

Accounts	Amount
Preferred Stock, ($100 par value, 5% noncumulative, 50,000 shares authorized, 10,000 shares issued and outstanding)	$1,000,000
Common Stock ($10 par value, 200,000 shares authorized, 100,000 shares issued and outstanding)	$1,000,000
Paid-in Capital in Excess of par, Common	150,000
Retained Earnings	700,000

The following events occurred during 2014 and were not recorded:

a.On January 1, Frick declared a 5% stock dividend on its common stock when the market value of the common stock was $15 per share. Stock dividends were distributed on January 31 to shareholders as of January 25.

e.On October 1, Frick declared full year dividends for preferred stock and $1.50 cash dividends for outstanding shares and paid shareholders on October 15.

Calculating the number of shares (5,000 - ? + ? + ? = ?)

Retained Earnings ($50,000 + (number of shares X $1.50)

Dividends Payable

Dividends Payable

Cash