on january $12020$ novak crop. had the following stockholder equity accounts commn stock $26$ apr value $56500$ shars issued and stocholder $1469000$ paid in capital in excess of par $-$ common stock $2000000$ retian earnings $611000$ During the year the following teansactions occurred Feb $1$ declared $$2$ cash didvidned per share to stockholders of record on february $15$ payable march $1$ Mar