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The stockholders' equityaccounts of Ayayai Corp, on January 1.2025, were as follows. During 2025, the corporation had the following transactions and events pertaining to its stockholders equity. Feb. 1 Issued 12,000 shares of cormmon stock for $72,000 Mar. 20 Purchased 2400 additional shares of common treasury stock at $7 per share, Oct. 1 Declared a 7% cach dividend on preferred stock psyable November 1. Now 1 Paid the dividend declared on actober 1. Dec. 1 Declared a $0.50 per share cash dividend to common stochholders of record on December 15, payable December 31,2 . Dec. 31 Determined that net income far the year was $670,000, Paid the dividend declared on December 1. Date Account Titles and Explanation Debit Credit 12