On January 1, 2011, Vermont Maple Corp. had 2,650,000 shares of common stock issued and outstanding. During 2011, it had the following transactions that affected the common stock account. Mar. 1 Issued 250,000 shares in exchange for land Apr. 1 Acquired 200,000 shares of treasury stock July 1 Issued a 20% stock dividend Sept. 1 Reissued 240,000 shares of treasury stock (adjusted for 20% stock dividend) Oct. 1 Issued a 2-for-1 stock split