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, 30,000 shares issued and outstanding	$ 180,000
Paid-in capital in excess of par value, common stock	140,000
Retained earnings	360,000
Total stockholders equity	$ 680,000

Stockholders Equity (December 31)
Common stock$6 par value, 100,000 shares authorized, 35,200 shares issued, 4,000 shares in treasury	$ 211,200
Paid-in capital in excess of par value, common stock	171,200
Retained earnings ($40,000 restricted by treasury stock)	400,000
	782,400
Less cost of treasury stock	(40,000)
Total stockholders equity	$ 742,400

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

January 5	Declared a $0.50 per share cash dividend, date of record January 10.
March 20	Purchased treasury stock for cash.
April 5	Declared a $0.50 per share cash dividend, date of record April 10.
July 5	Declared a $0.50 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.
August 14	Issued the stock dividend that was declared on July 31.
October 5	Declared a $0.50 per share cash dividend, date of record October 10.

4. What is the per share cost of the treasury stock purchased? Note: Round your answer to 2 declmal places. 5. How much net Income did the company earn this year? 3. What is the amount of retained earnings transferred to pald-In capltal accounts (capltalized) for the stock dividend