On December 31, 2021, Oriole Company had 1,365,000 shares of $5 par common stock issued and outstanding. At December 31, 2021, stockholders equity had the amounts listed here.

Common Stock		$6,825,000
Additional Paid-in Capital		1,845,000
Retained Earnings		1,105,000

Transactions during 2022 and other information related to stockholders equity accounts were as follows.

1.		On January 10, issued at $114 per share 112,000 shares of $101 par value, 7% cumulative preferred stock.
2.		On February 8, reacquired 13,900 shares of its common stock for $15 per share.
3.		On May 9, declared the yearly cash dividend on preferred stock, payable June 10, to stockholders of record on May 31.
4.		On June 8, declared a cash dividend of $1.75 per share on the common stock outstanding, payable on July 10, to stockholders of record on July 1.
5.		Net income for 2022 was $3,606,000.

A.) Record the journal entries that are required for items 15 above. (Record entries in the order displayed in the problem statement. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

B.) Prepare the stockholders equity section of Orioles' balance sheet at December 31, 2022.