On January 1, 2020. Crane Corporation had the following stockholders' equity accounts. Common Stock (5 26 par value, 50,000 shares issued and outstanding) $1,300,000 Paid-in Capital in Excess of Par-Common Stock 194,000 Retained Earnings 619,000 During the year, the following transactions occurred. Feb. 1 Declared a $ 2 cash dividend per share to stockholders of record on February 15, payable March 1. Mar 1 Paid the dividend declared in February Apr. 1 July 1 Announced a 2-for-1 stock split. Prior to the split, the market price per share was $ 36 Declared a 10% stock dividend to stockholders of record on July 15, distributable July 31. On July 1, the market price of the stock was $ 15 per share. Issued the shares for the stock dividend, 31 Dec 1 Declared a $ 0.40 per share dividend to stockholders of record on December 15, payable January 5, 2021 Determined that net income for the year was $ 393,500 31 Prepare a stockholders' equity section at December 31. (Enter account name only and do not provide descriptive information.) CRANE CORPORATION Balance Sheet (Partial) December 31, 2020 Stockholders' Equity Paid-in Capital Capital Stock Common Stock 1.430,000 Additional Paid-in Capital Paid-in Capital in Excess of Par-Common Stock 114,00 Total Paid-in Capital 1.544,000 Retained Earnings 818,500 Total Stockholders' Equity 2,362500 List of Accounts