Requirement 2. Report the company's stockholders' equity at December 31, 2019. Net income for 2019 was $26,000.(Enter the accounts in the proper order for the stockholders' equity section of the balance sheet.)

Requirement 2. Report the company's stockholders' equity at December 31, 2019. Net income for 2019 was $26,000. (Enter the accounts in the proper order for the stockholders' equity section of the bala Moscow Jewelry Company Balance Sheet (partial) December 31, 2019 Stockholders' Equity: $ $ par shares $ par shares shares Total paid-in capital shares Total stockholders' equity Feb 13 Jun 7 Issued 5,300 shares of common stock for $12 per share. Declared the regular cash dividend on the preferred stock. Paid the cash dividend. 24 Aug 9 Oct 26 Declared and distributed a 10% stock dividend on the common stock. Market price of the common stock was $17 per share. Reacquired 800 shares of common stock as treasury stock, paying $22 per share. Sold 200 shares of the treasury stock for $25 per share. Declared a cash dividend of $0.30 per share on the outstanding common stock; dividends will be paid in January, 2020. Nov 20 Dec 31 Assets Amount Current assets. $ 33,300 130,800 Property and equipment, net. $ 164,100 Total assets Liabilities and Equity Liabilities $ 37,900 22,000 Stockholders' equity: $0.20 cumulative preferred stock, $20 par, 1,100 shares issued Common stock, $10 par, 6,000 shares issued Paid-in capital in excess of parcommon 60,000 18,200 26,000 Retained earnings 164,100 Total liabilities and equity Date Accounts Debit Credit Feb 13 Cash 63,600 Common Stock 53,000 Paid-in Capital in Excess of ParCommon 10,600 Jun 7: Declared the regular cash dividend on the preferred stock. Journal Entry Accounts Date Debit Credit Jun 7 220 Retained Earnings Dividends Payable 220 JOU Entry Date Accounts Debit Credit Jun 24 Dividends Payable 220 Cash 220 Aug 9: Declared and distributed a 10% stock dividend on the common stock. Market price of the common stock was $17 p Journal Entry Accounts Date Debit Credit Aug 9 Retained Earnings 19,210 Common Stock 11,300 Paid-in Capital in Excess of ParCommon 7,910 Journal Entry Accounts Date Debit Credit Oct 26 Treasury Stock-Common 17,600 Cash 17,600 Nov 20: Sold 200 shares of the treasury stock for $25 per share. Journal Entry Accounts Date Debit Credit Nov 20 Cash 5,000 Treasury StockCommon 4,400 Paid-in Capital from Treasury Stock Transactions 600 Dec 31: Declared a cash dividend of $0.30 per share on the outstanding common stock; dividends will be paid in January, 2020. (Round your answer to the nearest whole dollar.) Journal Entry Accounts Date Debit Credit Dec 31 3,549 Retained Earnings Dividends Payable 3,549