The following information applies to the questions displayed below.] The annual report for Malibu Beachwear eported the following transactions affecting stockholders' equity: a. Purchased $351,000 of common stock now held in treasury. b. Declared cash dividends in the amount of $260,500. C. Paid the dividends in (b). d. Issued 110,000 new shares of $0.10 par value common shares for $2 per share. e. Closed the Dividends account