Paperclip Office Supplies Corporation had 32,000 common shares outstanding at the strat of 2021. On February 1, the company sold an additional 6,000 shares. On June 1, they retired 1,000 shares and on November 1, the company's doard declared a 3-for-1 stock split. Next income for 2021 was $621,300 and preferred shareholders received dividens of $93,000. Paperclip Office Supplies Corporation has a December 31 year-end

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