The stockholders' equity accounts of Miley Corporation on January 1, 2014, were as follows. During 2014, the corporation had the following transactions and events pertaining to its stockholders' equity. Instructions (a) Journalize the transactions. (Include entries to close net income and dividends to Retained Earnings.) (b) Enter the beginning balances in the accounts and post the journal entries to the stockholders' equity accounts. (Use T-accounts.) (c) Prepare the stockholders' equity section of the balance sheet at December 31, 2014. (d) Calculate the payout ratio, earnings per share, and return on common stockholders' equity