The stockholders' equity accounts of Flint Corporation on January 1, 2025, were as follows. During 2025, the corporation had the following transactions and events pertaining to its stockholders' equity. Feb. 1 Issued 9,000 shares of common stock for $54,000. Mar. 20 Purchased 1,800 additional shares of common treasury stock at $7 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 $0.50 per share cash dividend to common stockholders of record on December 15 , payable December 31,2 Dec. 31 Determined that net income for the year was $505,000. Paid the dividend declared on December 1. Journalize the transactions. (Include entries to close net income and dividends to Retained Earning) (Record entries in the order disploved in the problem statement. Credit occount tities are outomotically indented when amount is entered Do not indent manually. If no entry is required, select 'No Entry" for the occount tities and enter O for the omounts List all debit entries before credit entries) Prepare the stockholders' equity section of the balance sheet at December 31, 2025. (Enter account name only and do not provide descriptive information) FUINT CORPORATION Partial Balance Sheet December 31. 2025 Stockholders' Equity Paid-in Capital Capital Stock PreferredStock Commonstock Total Capital Stock Additional Paid-in Cabital Paid-in Capital in Excess of Par-Preferred Stock Paid in Capital in Excess of Stated Value-Common Stock Total Additional Paid-in Capital Total Paid-in Capital Retained Earnings Total Paid-in Capital and Retained Eamings V Less V Treasury Stock Total Stockholders' Equity Prepare the stockholders' equity section of the balance sheet at December 31, 2025. (Enter account name only and do not provide descriptive information.) FUNT CORPORATION Partial Balance Sheet December 31, 2025 Equity ock $ 540,000 ck 1,836,000 Stock $2376000 d-in Capital al in Excess of Par-Preferred Stock 27,000 al in Excess of Stated Value-Common Stock. 882,000 nal Paid-in Capital Capital 882,000 ngs Capital and Retained Earnings V Treasury Stock Calculate the payout ratio, earnings per share, and return on common stockholders'equity. (Note: Use the common shares outstanding on January 1 and December 31 to determine the average shares outstanding) (Round answers to 2 decimal places for per unit and percentage, eg. 17.50 or 17.50% ) Payout ratio Earnings per share Return on common stockholders' equity