On January 1, 2017, Marigold Corp. had these stockholders equity accounts.

Common Stock ($10 par value, 82,000 shares issued and outstanding)		$820,000
Paid-in Capital in Excess of Par Value		485,500
Retained Earnings		665,000

During the year, the following transactions occurred.

Jan.	15		Declared a $0.50 cash dividend per share to stockholders of record on January 31, payable February 15.
Feb.	15		Paid the dividend declared in January.
Apr.	15		Declared a 10% stock dividend to stockholders of record on April 30, distributable May 15. On April 15, the market price of the stock was $16 per share.
May	15		Issued the shares for the stock dividend.
Dec.	1		Declared a $0.70 per share cash dividend to stockholders of record on December 15, payable January 10, 2018.
Dec.	31		Determined that net income for the year was $411,000.