The stockholders' equity accounts of Blue Spruce Corp. on January 1, 2022, were as follows. During 2022, the corporation had the following transactions and events pertaining to its stockholders' equity. Feb. 1 Issued 5,000 shares of common stock for $30,000. Mar. 20 Purchased 1,000 additional shares of common treasury stock at $9 per share. Oct. 1 Declared a 8% cash dividend on preferred stock, payable November 1. Nov. 1 Paid the dividend declared on October 1. Dec. 1 Declared a $0.80 per share cash dividend to common stockholders of record on December 15 , payable December 31, 2022. Dec. 31 Paid the dividend declared on December 1. (a) Bal. (b) Feb. 1 Mar. 20 Oct. 1 Nov. 1 Dec. 1 Dec. 31 Stockhold Paid-in-Capital PIC in Excess of Stated PIC in Excess of Par Value Value Com. + $ Pref. Stock Pref. Treasury Stock $ $ Retained Earnings Revenue Expense Dividend $ $