Required Information

$[$The following information applies to the questions displayed below.$]$

The equity sections for Atticus Group at the beginning of the year $($January $1)$ and end of the year $($December $31)$ follow.

The following transactions and events affected its equity during the year.

What is the amount of retained earnings transferred to paid$-$in capital accounts $($capitalized$)$ for the stock dividend? What is the per share cost of the treasury stock purchased?

Note: Round your answer to $2$ decimal places. How much net income did the company earn this year?