The equity sections for Atticus Group at the beginning of the year $($January $1)$ and end of the year $($December $31)$ follow. What is the total dollar amount for each of the four cash dividends? What is the amount of retained earnings transferred to paid$-$in capital accounts $($capitalized$)$ for the stock dividend?

Capitalization amount What is the per share cost of the treasury stock purchased?

Note: Round your answer to $2$ decimal places.

Cost per shareHow much net income did the company earn this year?

Net income

Stockholders$$ Equity $($January $1)$

Common stock$$$$5$ par value, $100,000$ shares authorized, $35,000$ shares issued and outstanding $ $175,000$

Paid$-$in capital in excess of par value, common stock $135,000$

Retained earnings $360,000$

Total stockholders$$ equity $ $670,000$

Stockholders$$ Equity $($December $31)$

Common stock$$$$5$ par value, $100,000$ shares authorized, $41,400$ shares issued, $3,000$ shares in treasury $ $207,000$

Paid$-$in capital in excess of par value, common stock $192,600$

Retained earnings $($$$50,000$ restricted by treasury stock$)440,000$

$839,600$

Less cost of treasury stock $(50,000)$

Total stockholders$$ equity $ $789,600$

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

January $5$ Declared a $$0\mathrm{.}50$ per share cash dividend, date of record January $10.$

March $20$ Purchased treasury stock for cash.

April $5$ Declared a $$0\mathrm{.}50$ per share cash dividend, date of record April $10.$

July $5$ Declared a $$0\mathrm{.}50$ per share cash dividend, date of record July $10.$

July $31$ Declared a $20\%$ stock dividend when the stock$$s market value was $$14$ per share.

August $14$ Issued the stock dividend that was declared on July $31.$

October $5$ Declared a $$0\mathrm{.}50$ per share cash dividend, date of record October $10.$