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

	Common stock ($17 par value; 113,000 shares authorized, 43,000 shares issued, 40,000 shares outstanding)	$	731,000
	Additional paid-in capital		174,000
	Dividends declared and paid during the year		12,000
	Retained earnings at the beginning of the year		69,000
	Treasury stock at cost (3,000 shares)		(31,000	)

Net income for the year was $43,000. The stock price is currently $23.89 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 by a minus sign.) TAC Corporation Balance Sheet (Partial) At December 31, This Fiscal 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. (Enter your answer as a percentage rounded to 2 decimal places (i.e. 0.1234 should be entered as 12.34).) Dividend yield ratio 2-b. Determine the number of shares of stock that received dividends. Number of shares