On January 1, 2014 Anderson Corporation had the following stockholders' equity accounts:
Common Stock ( $20 par value, 70,000 shares issued and outstanding)					$1,400,000
Paid -in Capital in Excess of Par - Common Stock					197,000
Retained Earnings					564,000
During the year, the following transactions occurred.
Jan. 2		Declared a $2 per share cash dividend to stockholders of record January 15, payable
Feb. 1		Paid the dividend declared in January.
Apr. 1		Announced a 2-for-1 stock split. The market price per share prior to the announcement
		was $35.
July 1		Declared a 10% stock dividend to stockholders of record on July 30, distributable August 1.
		On July 1, the market price of the stock was $17 per share.
Aug. 1		Issued the shares of the stock dividend.
Dec. 1		Declared a $1 per share cash dividend to stockholders payable January 10, 2015.
Dec. 31		Determined that net income for the year was $300,000.