On January $1,2020,$ Oriole Corporation had $109,000$ shares of no$-$par common stock issued. $5,000$ shares are held as treasury stock.

The stock has a stated value of $$5$ per share. During the year, the following occurred.

Apr. $1$ Issued $12,000$ additional shares of common stock for $$19$ per share.

June $15$ Declared a cash dividend of $$2$ per share to stockholders of record on June $30.$

July $10$ Paid the $$2$ cash dividend.

Dec. $1$ Purchased $1,800$ additional shares of common stock for $$18$ per share.

Dec. $15$ Declared a cash dividend on outstanding shares of $$1\mathrm{.}20$ per share to stockholders of record on December $31.$