roblem 13-3A he stockholders' equity accounts of Castle Corporation on January 1, 2017, were as follows Preferred Stock (8%, $48 par, 11,000 shares authorized) 408,000 1,250,000 100,000 1,400,000 1,800,000 55,000 Paid-in Capital in Excess of Par-Preferred Stock Retained Eamings Treasury Stock (11,000 common shares) During 2017, the corporation had the following transactions and events pertaining to its stockholders' equity. Feb. 1 Issued 26,000 shares of common stock for $122,000. Apr. 14 Sold 6,000 shares of treabury stock-common for $33,900 Sept. 3 Issued 5,200 shares of common stock for a patent valued at $35,000. Now. 10 Purchased 1,100 shares of common stock for the treasury at a cost of $6,100 6100 6100 420000 Credit 152 Date Date 55000 Apr. 14 # 6100 31100 Stock ( 896, 48 par, cumulative, 11000 12812 100