Required information Problem 11-4A (Algo) Analyzing changes in stockholders' equity accounts LO C3, P2, P3 [The following information applies to the questions displayed below) 4 The equity sections for Atticus Group at the beginning of the year (January 1) and end of the year (December 31) follow Stockholders Equity (January 1) Comeon stock-$5 par value, 100,000 shares authorized, 35,000 shares issued and outstanding Paid-in capital in excess of par value, common stock Retained earnings Total stockholders' equity $175,000 135,000 320,000 $630,000 Stockholders' Equity (December 31) Common stock-$5 par value, 100,000 shares authorized, 41,400 shares issued, 3,000 shares in treasury Paid in capital in excess of par value, common stock, Retained earnings (550,000 restricted by treasury stock) Less cost of treasury stock $207,000 179,800 440,000 826,800 (50,000) $776,800 Total stockholders' equity The following transactions and events affected its equity during the year. Jan. 5 Declared a $0.50 per share cash dividend, date of record January 10. Mar. 20 Purchased treasury stock for cash. Apr. 5 Declared a $0.50 per share cash dividend, date of record April 10.