The following account balances were selected from the records of beverage maker Blake Corporation at December 31 after all adjusting entries were completed:

Common stock (par $15; authorized 100,000 shares, issued 28,000 shares, of which 1,200 shares are held as treasury stock)	$	420,000
Additional paid-in capital?common stock		173,000
Dividends		21,000
Retained earnings, beginning of year		69,000
Treasury stock at cost (1,200 shares)		24,000

see the attach files