On January $1,2024,$ Oak Ridge Corporation had $73,000$ common shares, recorded at $$547,500,$ and retained earnings of $$1$ million. During the year, the following transactions occurred:

Apr. $2$ Issued $5,400$ common shares at $$20$ per share.

June $15$ Declared a cash dividend of $$0\mathrm{.}15$ per share to common shareholders of record on June $30,$ payable on July $10.$

Aug. $21$ Declared a $5\%$ stock dividend to common shareholders of record on September $5,$ distributable on September $20.$ The shares were trading for $$23$ a share on August $21,$$$24$ on September $5,$ and $$26$ on September $20.$

Nov. $1$ Issued $3,300$ common shares at $$24$ per sh$$re$.$

Dec. $20$ Declared a cash dividend of $$0\mathrm{.}20$ per share to common shareholders of record on December $31,$ payable on January $10.$

$($a$)$