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-$4 par value, 180, eee shares authorized, 4e,eee shares issued and outstanding Paid-in capital in excess of par value, common stock Retained earnings Total stockholders' equity $ 160, see 120, eee 320, eee $ 600, see Stockholders' Equity (December 31) Common stock-$4 par value, 189,880 shares authorized, 47, 4ee shares issued, 3,eee shares in treasury Paid-in capital in excess of par value, common stock Retained earnings ($30,eee restricted by treasury stock) $189,600 179,200 40e, see 768, 80e (30,000) $738,809 Less cost of treasury stock Total stockholders' equity The following transactions and events affected its equity during the year. Jan. 5 Declared a $0.50 per share cash dividend, payable on January 10. Mar. 20 Purchased treasury stock for cash. Apr. 5 Declared a $0.50 per share cash dividend, payable on April 19. July 5 Declared a $0.50 per share cash dividend, payable on July 18. July 31 Declared a 20% stock dividend when the stock's market value was $12 per share. Aug. 14 Issued the stock dividend that was declared on July 31. Oct. 5 Declared a se.5e per share cash dividend, date of record October 10. Requirement General Journal General Ledger Trial Balance Cash Dividends Stock Dividend The following transactions and events affected its equity during the year. Prepare the journal entry necessary to record each event, and then agree the year-end balances with the December 31 Stockholders' Equity statement given above