the stockholders' equity accounts of bramble corp. on january $12025$ were as follows: perferred stock $(7\%,$ $$100$ par noncumulative, $4,500$ shares authorized$)$ $$270,000$ Common stock $($$$4$ stated value, $270,000$ shares authorized$)900,000$ Paid in capital in excess of par$-$perferred stock $13,500$ Paid in capital in excesss of stated value $-$ common stock $432,000$ retained earnings $619,200$ treasury stock $(4500$ common shares$)36,000$The stockholders' equity accounts of Bramble Corp. on January $1,2025,$ were as follows.

During $2025,$ the corporation had the following transactions and events pertaining to its stockholders' equity.

$1$ Issued $4,500$ shares of common stock for $$27,000.$

$20$ Purchased $900$ additional shares of common treasury stock at $$7$ per share.

$1$ Declared a $7\%$ cash dividend on preferred stock, payable November $1.$

$1$ Paid the dividend declared on October $1.$

$1$ Declared a $$0\mathrm{.}50$ per share cash dividend to common stockholders of record on December $15,$ payable December $31,2025.$

$31$ Determined that net income for the year was $$254,000.$ Paid the dividend declared on December $1.$