The following account balances were selected from the records of Cascade Company at the end of the fiscal year after all adjusting entries were completed:

The following account balances were selected from the records of Cascade Company at the end of the fiscal year after all adjusting entries were completed Common stock (S0.01 par value; 360,000 shares authorized, 62,000 shares issued, 60,000 shares outstanding) Additional paid-in capital Dividends declared and paid during the year Retained earnings at the end of the year Treasury stock at cost (2,000 shares) 620 472,000 30,000 328,000 (23,000) Net income for the year was $103,000. The stock price is currently $15 per share Required: 1. Prepare the stockholders' equity section of the balance sheet at the end of the fiscal year. (Amounts to be deducted should be indicated with a minus sign.) Cascade Company Balance Sheet (Partial) At December 31, Current Year Stockholders' equity: Contributed capital Total contributed capital Total contributed capital and retained earnings Total stockholders' equity 2-a. Compute and evaluate the dividend yield ratio. (Round your answer to 2 decimal place.) | %| Dividend yield ratio 2-b. Determine the number of shares of stock that received dividends. Number of shares