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The stockholders' equity accounts of Flint Corporation on January 1, 2022, were as follows. $540,000 Preferred Stock (7%, $100 par noncumulative. 9.000 shares authorized) Common Stock ($4 stated value. 540,000 shares authorized) Paid-in Capital in Excess of Par Value-Preferred Stock Paid-in Capital in Excess of Stated Value-Common Stock 1.800.000 27.000 864,000 Retained Earnings 1.238.400 Treasury Stock (9,000 common shares) 72,000 During 2022, the corporation had the following transactions and events pertaining to its stockholders' equity. Feb. 1 Mar. 20 Oct. 1 Issued 9,000 shares of common stock for $54,000 Purchased 1,800 additional shares of common treasury stock at $7 per share. Declared a 7% cash dividend on preferred stock, payable November 1 Paid the dividend declared on October 1 Declared a $0.50 per share cash dividend to common stockholders of record on December 15, payable December 31, 20 Determined that net income for the year was $505,000. Paid the dividend declared on December 1. Nov. 1 Dec 1 Dec. 31 Enter the beginning balances in the accounts and post the journal entries to the stockholders' equity accounts.(Post entries in the order of journal entries posted in the previous part. For accounts that have zero ending balance, the entry should be the balance date and zero for the amount) Preferred Stock 12/31 Bal : 540,000 1/1 Bal : 540000 540.000 50,000 Common Stock 1/1 Bal 1.800.000 12/31 al. 1,836,000 2/1 S600 1836.000 1836.000 Paid-in Capital in Excess of Par Value-Preferred Stock 27,000 12/31 Bale 1/1 Dat 27000 Paid-in Capital in Excess of Stated Value-Common Stock 1/1 Bal. 864,000 12/31 Bal : 882,000 2/1 18.000 882,000 882.000 Retained Earnings 12/31 261,900 1/1 Bal. 1238,400 12/31 Bale 1,481,500 12/31 SOS: 000 1,743,400 1,743.400 Cash Dividends 10/1 e 37.800 12/1 224.100 12/31 261,900 261,900 261.900 Treasury Stock 1/1 Bal. 72.000 3/20 12,600 12/31 Bal. 84,600 84,600 84,600 and Media 1/1 Bal. 211 107 3/20 12/1 12/31 12/31 Bal. List of Accounts Save for Later Attempts: 1 of 2