Pumpkin Accounting Corp. began the year with 1,000,000 authorized and 234,000 issued and outstanding $10 par common shares. During the year, Pumpkin entered into the following transactions: a. Declared a $0.40 per-share cash dividend on March 10. b. Paid the $0.40 per-share dividend on April 10. c. Repurchased 8,000 common shares at a cost of $24 each on May 2. d. Sold 3,000 unissued common shares for $26 per share on June 9 . e. Declared a $0.55 per-share cash dividend on August 10. f. Paid the $0.55 per-share dividend on September 10 . g. Declared and paid a 10% stock dividend on October 15 when the market price of the common stock was $28 per share. h. Declared a $0.60.per-share cash dividend on November 10. 1. Paid the $0.60 per-share dividend on December 10