On January 1, 2013, Metco, Inc., had issued an outstanding 264,000 shares of $10 par value common stock. On March 15, 2013, Metco, Inc., purchased for its treasury 2,100 shares of its common stock at a price of $38.00 per share. On August 10, 2013, 520 of these treasury shares were sold for $45.50 per share. Metco's directors declared cash dividends of $.50 per share during the second quarter and again during the fourth quarter, payable on June 30, 2013, and December 31, 2013, respectively. A 2.00% stock dividend was issued at the end of the year. There were no other transactions affecting common stock during the year.

Calculate the number of shares of stock in the stock dividend: ????

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For the following transactions.

a.	Sold 2,610 shares of $9.5 par value preferred stock at $14.00 per share.
b.	Declared the annual cash dividend of $3.6 per share on common stock. There were 8,600 shares of common stock issued and outstanding throughout the year.
c.	Issued 2,300 shares of $6.5 par value preferred stock in exchange for a building when the market price of preferred stock was $14 per share.
d.	Purchased 180 shares of preferred stock for the treasury at a price of $13.00 per share.
e.	Sold 130 shares of the preferred stock held in treasury (see d) for $19 per share.
f.	Declared and issued a 18% stock dividend on the $1 par value common stock when the market price per share was $42.

Record the issuance of 18% stock dividend on the $1 par value common stock when the market price per share was $42.

Retained Earnings: ????

Common Stock: ?????

Additional Paid in Capital ????