On January 1, 2022, Blossom Company had the following stockholders' equity balances.

Common Stock (520,000 shares issued)		$1,560,000
Paid-in Capital in Excess of Par-Common Stock		474,000
Common Stock Dividends Distributable		156,000
Retained Earnings		610,000

During 2022, the following transactions and events occurred.

1.		Issued 52,000 shares of $3 par value common stock as a result of 10% stock dividend declared on December 15, 2021.
2.		Issued 28,500 shares of common stock for cash at $6 per share.
3.		Purchased 26,500 shares of common stock for the treasury at $7 per share.
4.		Declared and paid a cash dividend of $103,000.
5.		Sold 8,600 shares of treasury stock for cash at $7 per share.
6.		Earned net income of $354,000.

On January 1, 2022, Blossom Company had the following stockholders' equity balances. Common Stock (520,000 shares issued) $1,560,000 Paid-in Capital in Excess of Par-Common Stock 474,000 Common Stock Dividends Distributable 156,000 Retained Earnings 610,000 During 2022, the following transactions and events occurred. 1. Issued 52,000 shares of $3 par value common stock as a result of 10% stock dividend declared on December 15, 2021. 2. Issued 28,500 shares of common stock for cash at $6 per share. 3. Purchased 26,500 shares of common stock for the treasury at $7 per share. 4. Declared and paid a cash dividend of $103,000. 5. Sold 8,600 shares of treasury stock for cash at $7 per share. 6. Earned net income of $354,000. Balances, Jan. 1 Issued 52,000 share for stock dividend Issued 28,500 shares for cash Purchased 26,500 shares of treasury stock Declared cash dividend Sold 8,600 shares of treasury stock Net income for year Balances, Dec. 31 $ $ LA Common Stock $ $ Paid-in Capital in Excess of Par - Common Stock Blossom Comp Stockholders' Equity Comr Sto Divide Distribu LA Blossom Company ckholders' Equity Statement Common Stock Dividends Distributable $ $ $ $ Treasury Stock NUO $ $ Retained Earnings $ $ Total