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Problem 11-02A The stockholders' equity accounts of Bramble Corp. on January 1, 2022, were as follows. Preferred Stock (7%, $100 par noncumulative, 4,500 shares authorized) Common Stock ($4 stated value, 270,000 shares authorized) Paid-in Capital In Excess of Par Value-Preferred Stock Paid-in Capital in Excess of Stated Value-Common Stock Retained Earnings Treasury Stock (4,500 common shares) $270,000 900,000 13,500 432,000 619,200 36,000 During 2022, the corporation had the following transactions and events pertaining to its stockholders' equity. Feb. 1 Issued 4,500 shares of common stock for $27,000. Mar. 20 Purchased 900 additional shares of common treasury stock at $7 per share. Oct. 1 Declared a 7% cash dividend on preferred stock, payable November 1. Nov. 1 Paid the dividend declared on October 1. Dec. 1 Declared a $0.50 per share cash dividend to common stockholders of record on December 15, payable December 31, 2022. Dec. 31 Determined that net income for the year was $252,000. Paid the dividend declared on December 1. Debit Credit Date Feb. 1 Account Titles and Explanation ) Mar. 20 Oct. 19 Nov. 1 Dec. 1 Dec. 31 : (To dose cash dividends) (To record payment of cash dividends payable)