The Balance Sheet of Fleck Management Consulting, Inc at December 31, 2017, reported the following stockholder's equity.

Stockholders' Equity $ Paid-In Capital: Common Stock-$10 Par Value; 300,000 shares authorized, 20,000 shares issued and outstanding Paid-In Capital in Excess of Par-Common Total Paid-In Capital 200,000 380,000 580,000 162,000 Retained Earnings $ 742,000 Total Stockholders' Equity Feb. 6 Declared a 15% stock dividend on common stock. The market value of Fleck's stock was $27 per share. 15 Distributed the stock dividend. Jul. 29 Purchased 2,000 shares of treasury stock at $27 per share. Nov. 27 Declared a $0.10 per share cash dividend on the common stock outstanding