*Problem 14-4A On January 1, 2017, Ven Corporation had the following stockholders' equity accounts. Common Stock (no par value, 87,450 shares issued and outstanding) $1,355,000 Retained Earnings 494,000 During the year, the following transactions occurred. Feb. 1 Declared a $1 cash dividend per share to stockholders of record on February 15, payable March 1 Mar. 1 Paid the dividend declared in February. Apr. 1 Announced a 3-for-1 stock split. Prior to the split, the market price per share was $35. July 1 Declared a 5% stock dividend to stockholders of record on July 15, distributable July 31. On July 1, the market price of the stock was $12 per share. 31 Issued the shares for the stock dividend Dec. 1 Declared a $0.30 per share dividend to stockholders of record on December 15, payable January 5, 2018. 31 Determined that net income for the year was $378,000. (Enter account name only and do not provide descriptive information. Round answers to 0 decimal places, e.g. 5,275.) (a) Prepare the stockholders' equity section of the balance sheet at March 31. VEN CORPORATION Partial Balance Sheet (b) Prepare the stockholders' equity section of the balance sheet at June 30. VEN CORPORATION Partial Balance Sheet