The following selected accounts appear in the ledger of Orion Inc. on February 1, 2014, he beginning of the current fiscal year: During the year, the corporation completed a number of transactions affecting the stockholders' equity. They are summarized as follows: a. Issued 360,000 shares of common stock at $22, receiving cash. b. Issued 14,000 shares of preferred 1% stock at $43. c. Purchased 66,000 shares of treasury common for $18 per share d. Sold 51,000 shares of treasury common for $21 per share. e. Sold 10,000 shares of treasury common for $16 per share. f. Declared cash dividends of $0.40 per share on preferred stock and $0.03 per share on common stock. g. Paid the cash dividends