On January 1.2022, Blue Spruce Corp. had the following stockholders' equity balances. Durins 2022, the following transactions and events occurred 1. Issued B0.250 shares of $3 par value common stock as a result of 15% stock dividend declared on December 15.2021. 2. Issued 25,500 shares of common stock for cash at $7 per share. 3. Hurchased 36 oov thares of common stock for the treasury at $8 per share. 4: Declared and paid a cash dividend of $114,000. 5. 50id 9000 shares of treasury stok for eash at $8 per share. 6. Eamed met income of $324.000. Prepure a stockhoiders' equify satement for the year, ff an amount reduces the account balance then encer with nogative sort precadirs Balances, lan1 Issued 80.250 share for stock dividend Iswed 25,500 shares for cash Purchased 30.000 thares of treasury stock Declared cashdividend Sold 9:000 shares of treasury stock Net income for year Exlances, Dec, 31 eTextbook and Media eTextbook and Media