[The following information applies to the questions displayed below.) The equity sections for Atticus Group at the beginning of the year (January 1) and end of the year (December 31) follow. Stockholders' Equity (January 1). Common stock-$4 par value, 100,000 shares authorized, 35,000 shares issued and outstanding Paid-in capital in excess of par value, common stock Retained earnings Total stockholders' equity $140,000 100,000 320,000 $560,000 Stockholders' Equity (December 31) Common stock-$4 par value, 100,000 shares authorized, 41,400 shares issued, 3,000 shares in treasury Paid-in capital in excess of par value, common stock Retained earnings (630,000 restricted by treasury stock) Leon cont of treasury stock Total stockholders' equity $165,600 151,200 400,000 716,800 (30.0002 $686.600 The following transactions and events affected its equity during the year. Jan. 5 Declared a $0.60 per share cash dividend, date of record January 10. MAR. 20 Parhaand traUTY ank for manh. [The following information applies to the questions displayed below.) The equity sections for Atticus Group at the beginning of the year (January 1) and end of the year (December 31) follow. Stockholders' Equity (January 1). Common stock-$4 par value, 100,000 shares authorized, 35,000 shares issued and outstanding Paid-in capital in excess of par value, common stock Retained earnings Total stockholders' equity $140,000 100,000 320,000 $560,000 Stockholders' Equity (December 31) Common stock-$4 par value, 100,000 shares authorized, 41,400 shares issued, 3,000 shares in treasury Paid-in capital in excess of par value, common stock Retained earnings (630,000 restricted by treasury stock) Leon cont of treasury stock Total stockholders' equity $165,600 151,200 400,000 716,800 (30.0002 $686.600 The following transactions and events affected its equity during the year. Jan. 5 Declared a $0.60 per share cash dividend, date of record January 10. MAR. 20 Parhaand traUTY ank for manh