On January 1, 2015, Tarow Corporation had 84,800 common shares, recorded at $636,000, and retained earnings of $1,060,000. During the year, the following transactions occurred:

Apr.	1		Issued 5,300 common shares at $20 per share.
June	15		Declared a cash dividend of $0.25 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 $28 on September 20.
Nov.	1		Issued 3,200 common shares at $25 per share.
Dec.	20		Declared a cash dividend of $0.45 per share to common shareholders of record on December 31, payable on January 10.

Record the above transactions for 2015. (Note: Closing entries are not required.)