On January 1, 2023, Abby's Stockholders' equity accounts are as follows: Common Stock $6 par (100,000 shares authorized, 60,000 shares issued) $360,000 PIC in Excess par - Common Stock $220,000 Retained Earnings $320,000 Treasury Stock (10, 000 shares at cost) $90,000 The following transactions occurred during the year: 1/02: Declared a cash dividend of $1.55 per share on the common stock outstanding. 2/02: Paid the cash dividend that was previously declared on 1/02. 3/14: Issued 10,000 shares of common stock for $12.50 per share. 6/04 Reissued 6,500 shares of the treasury stock at $13.50 per share. 9/05: The directors declared a 3% stock dividend to be distributed on 10/05. The market value is $25 per share on this date. 10/05: Distributed the Stock Dividend declared on 8/01. 11/17: Reissued the remaining 3,500 shares of treasury stock for $7 per share. 12/15: Declared a cash dividend of $1.60 per share on the common