The following account balances relate to the stockholders' equity accounts of Molder Corp. at year-end. 2022 2021 Common stock, 10,500 and 10,000 shares, issued and outstanding, respectively, for 2022 and 2021 $160,800 $140,000 Preferred stock, 5,000 shares, issued and outstanding 125,000 125,000 Retained earnings 300,000 270,000 A small stock dividend was declared and issued in 2022. The market price of the shares was $8,800. Cash dividends of $20,000 were declared and paid in both 2022 and 2021. The common stock and preferred stock have no par or stated value.