The stockholders' equity accounts of Carla Vista Corporation on January $1,2027,$ were as follows.

During $2027,$ the corporation had the following transactions and events pertaining to its stockholders' equity.

Feb. $1$ Issued $4,900$ shares of common stock for $$29,400.$

Mar. $20$ Purchased $1,900$ additional shares of common treasury stock at $$8$ per share.

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

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

Dec. $1.$ Declared a $$0\mathrm{.}60$ per share cash dividend to common stockholders of record on December $15,$ payable December $31,2027.$

Dec. $31$ Paid the dividend declared on December $1.$

A prepare a tabular summary that includes the january $1,2027,$ balance. Do not include the beginning balance in retained earnings in the tabular summary

B$.$ Record the $2027$ transactions in the tabular summary