On January $1,2021,$ Carla Corp. had $2,847,000$ shares of common stock issued and outstanding. During $2021,$ it had the following transactions that related to common stock.

Mar. $1$ Issued $264,000$ shares in exchange for land

Apr. $1$ Acquired $186,000$ shares of treasury stock

July $1$ Issued a $20\%$ stock dividend

Sept. $1$ Reissued $223,200$ shares of treasury stock $($adjusted for $20\%$ stock dividend$)$

Oct. $1$ Issued a $2-$for$-1$ stock split