The stockholders? equity accounts of Miley Corporation on January 1, 2014, were as follows.

Preferred Stock (6%, $100 par noncumulative, 4,600 shares authorized)		$276,000
Common Stock ($4 stated value, 334,000 shares authorized)		1,068,800
Paid-in Capital in Excess of Par Value?Preferred Stock		11,040
Paid-in Capital in Excess of Stated Value?Common Stock		267,200
Retained Earnings		706,000
Treasury Stock?(4,600 common shares)		36,800

During 2014, the corporation had the following transactions and events pertaining to its stockholders? equity.

Feb. 1		Issued 4,700 shares of common stock for $32,900.
Mar. 20		Purchased 1,330 additional shares of common treasury stock at $8 per share.
Oct. 1		Declared a 6% cash dividend on preferred stock, payable November 1.
Nov. 1		Paid the dividend declared on October 1.
Dec. 1		Declared a $0.70 per share cash dividend to common stockholders of record on December 15, payable December 31, 2014.
Dec. 31		Determined that net income for the year was $280,500. Paid the dividend declared on December 1.

Dec 1. Cash Dividends D?

Dividends Payable C?

Dec 31. Income Summary D?

Retained Earnings C?

Dec 31 ? ?

Dividends Payable C?

Dec 31 ? ?

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