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)
Common stock$6 par value, 100,000 shares authorized, 40,000 shares issued and outstanding	$	240,000
Paid-in capital in excess of par value, common stock		200,000
Retained earnings		340,000
Total stockholders equity	$	780,000

Stockholders Equity (December 31)
Common stock$6 par value, 100,000 shares authorized, 47,400 shares issued, 3,000 shares in treasury	$	284,400
Paid-in capital in excess of par value, common stock		244,400
Retained earnings ($60,000 restricted by treasury stock)		440,000
		968,800
Less cost of treasury stock		(60,000	)
Total stockholders equity	$	908,800

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

Jan.		5		Declared a $0.60 per share cash dividend, date of record January 10.
Mar.		20		Purchased treasury stock for cash.
Apr.		5		Declared a $0.60 per share cash dividend, date of record April 10.
July		5		Declared a $0.60 per share cash dividend, date of record July 10.
July		31		Declared a 20% stock dividend when the stocks market value was $12 per share.
Aug.		14		Issued the stock dividend that was declared on July 31.
Oct.		5		Declared a $0.60 per share cash dividend, date of record October 10.

1. How many common shares are outstanding on each cash dividend date?

2. What is the total dollar amount for each of the four cash dividends?

3. What is the amount of retained earnings transferred to paid-in capital accounts (capitalized) for the stock dividend?

4. What is the per share cost of the treasury stock purchased? (Round your answer to 2 decimal places.)