please help with the stockholders equity the net income was $306,000.

Grouper Company reported the following amounts in the stockholders' equity section of its December 31, 2019, balance sheet. Preferred stock, 10%, $100 par (10,000 shares authorized, 1,900 shares issued) $190,000 Common stock. $5 par (109,500 shares authorized 21,900 shares issued) Additional paid-in capital 109,500 117,000 Retained earnings 453,000 Total $869,500 During 2020, Grouper took part in the following transactions concerning stockholders equity. 1. 2. 3. 4. Paid the annual 2019 $10 per share dividend on preferred stock and a $2 per share dividend on common stock. These dividends had been declared on December 31, 2019. Purchased 1,600 shares of its own outstanding common stock for $37 per share. Grouper uses the cost method Reissued 600 treasury shares for land valued at $27,400. Issued 480 shares of preferred stock at $105 per share. Declared a 10% stock dividend on the outstanding common stock when the stock is selling for $47 per share. Issued the stock dividend. Declared the annual 2020 $10 per share dividend on preferred stock and the $2 per share dividend on common stock These dividends are payable in 2021. 5. 6. 7. Part 1 GROUPER COMPANY Stockholders' Equity December 31, 2020 Capital Stock Common Stock $ 9950 Preferred Stock 240400 Total Capital Stock 34350 Additional Paid-in Capital 43650 Total Paid-in Capital 185560 Retained Earnings 43650 Total Paid-in Capital and Retained Earnings 229210 Less Treasury Stock 137000 Total Stockholders'Equity 5 192210