The following account balances relate to the stockholders' equity accounts of Vaughn Corp. at year-end.

Part A) What was the amount of net income reported by Vaughn Corp. in 2022?

Part B) Determine the amounts of any cash inflows or outflows related to the common stock and dividend accounts in 2022.

The following account balances relate to the stockholders' equity accounts of Vaughn Corp. at year-end. A small stock dividend was declared and issued in 2022. The market price of the shares issued was $10,600. Cash dividends of $16,500 were declared and paid in both 2022 and 2021 . The common stock and preferred stock have no par or stated value. Determine the amounts of any cash inflows or outflows related to the common stock and dividend accounts in 2022. Common stock $ Dividends $