Pranks, Inc. is a manufacturer of joke and novelty products for perpetrators of practical jokes. The corporation has paid several cash dividends throughout Year 6 , the current year. It is also declaring a stock dividend to its stockholders as the calendar year-end approaches. You've been brought in as a consultant to assist with this process, and also to help determine whether some missing information can be determined before the distribution of the stock dividend is made. The company has two class stock and cumulative preferred stock. The company declared a 2% common stock dividend on December 1 , and would like you to compute the following pieces of missing information. The market value of the common shares is $24 on December 1 , and is $32 on the actual distribution date of the stock, December 31 . Fill in the missing information in the following table, using the information given and your work on the other panels. All "before" items are before the stock dividend was declared. All "after" items are after the stock dividend was declared and closing entries were recorded at the end of the year