On January 1, Bramble Corp. had 63,400 shares of no-par common stock issued and outstanding. The stock has a stated value of $4 per share. During the year, the following transactions occurred.

Apr. 1		Issued 20,250 additional shares of common stock for $12 per share.
June 15		Declared a cash dividend of $1.55 per share to stockholders of record on June 30.
July 10		Paid the $1.55 cash dividend.
Dec. 1		Issued 9,000 additional shares of common stock for $13 per share.
Dec. 15		Declared a cash dividend on outstanding shares of $2.05 per share to stockholders of record on December 31.