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The stockholders equity accounts of Ayayai Corp. on January 1.2025, were as follows. During 2025, the corporation had the followiry travisactions and events per taining to its stockholders' equity. Feb. 1 bsued 12,000 shares of comenonstock for $72,000 Mar. 20 Purchaned 2,400 addichard thares of common treasury stock at $7 per shane. Oct. 1 Deciareda JKs cash dividend on preferred stock, payable November 1. Nov, 1 Paid the dividend dectared on Octoher 1. Dec: 1 Dectured a 3050 per thare cash dividend to cornmen stockholders of record on December is, payable December 31,2 . Dec as Determined that net income for the year was $670,000. Pald the dividend declared on December 1 . orver or fourhar entries recorded in the previous part. For accounts that have zero endirs bafance, the entry should be the balance date and zero for the amount on the normal slde of the occount.) Retained Earnings Treasury Stock