On January $1,$ Crane Corporation had $100,000$ shares of no$-$par common stock issued. $7,600$ shares are held as treasury stock. The stock has a stated value of $$5$ per share. During the year, the following occurred.

Apr. $1$

Issued $13\mathrm{.}500$ additional shares of common stock for $$19$ per share.

June $15$ Declared a cash dividend of $$2$ per share to stockholders of record on June $30.$

July

$10$ Paid the $$2$ cash dividend.

Dec. $1$

Purchased $8\mathrm{.}500$ additional shares of common stock for $$18$ per share.

$15$ Declared a cash dividend of $$2\mathrm{.}20$ per share to stockholders of record on December $31.$