The equty sections from Atucus Group's 2013 and 2014 year-end belence sheets follow Stoc December 31, 2013) Common stock $5 par value, 50,000 shares authorized, 35,000 shares Issued and outstanding Paid-in capital in excess of par value, common stock Retained earnings $ 175,000 135,000 340,000 Total stockhoiders' equity $650,000 Stockholders' Equity (December 31, 2014) Common stock-$5 par value, 50,000 shares authorized, 41,000 shares issued, 5,000 shares in treasury Pald-In capital in excess of par value, common stock Retained earnings ($40.000 restricted by treasury stock) $205,000 189,000 420,000 814,000 (40,000) Less cost of treasury stock Total stockholders' equity $774,000 The following tiensactions and events affected ts equrty ng transactions and events affected ts equity during year 2014. Jan. 5 Deciared o s0.40 per share cash dividend, date of record Januery to Mar. 20Purchased treasury stock for cash. Apr. 5 Declared a So.40 per share cash dividend date of record Aprt 10 July 5 Declared a $0.40 per share cash dividend date of record July 10 July 31 Declared a 20% stock dividend when the stock's market value is $14 per share. Aug 14 issued the stock dividend that was declared on July 31 Oct 5 Declared a $0 40 per share cash dividend, date of record October 10