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

		2014			2013
Common stock, 10,500 and 10,000 shares, respectively, for 2014 and 2013		$165,640			$134,010
Preferred stock, 5,000 shares		152,600			152,600
Retained earnings		303,330			257,210

A small stock dividend was declared and issued in 2014. The market value of the shares was $11,470. Cash dividends were $15,420 in both 2014 and 2013. The common stock has no par or stated value.