The shareholders' equity of Bodie Company on January 1, 2017, included the following: Common stock, $1.7 par; authorized, 800,000 shares; You will need to calculate the issued shared $240,393 Paid-in capitalexcess of par 99,793 Retained earnings $500,000 Treasury shares, cost $6 per share 65,634 On April 1, 2017, the board of directors of Bodie declared a $0.9 cash dividend to be distributed on June 1. On April 1, the debit to Retained Earnings is $________

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