The stockholders' equity accounts of Novak Corp. on January 1,2022 , were as follows. During 2022, the corporation had the following transactions and events pertaining to its stockholders' equity. Feb. 1 Issued 5,000 shares of common stock for $30,000. Mar: 20 Purchased 1,000 additional shares of common treasury stock at $9 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 $0.45 per share cash dividend to common stockholders of record on December 15 , payable December 31 . 2022. Dec. 31 Paid the dividend declared on December 1. Paid-in-Capital PIC in Excess of Stated PIC in Excess of Par Value Value Com. Pref. Stock + Pref. PICinExcessofParValuePreasuryStock $ $ $ $ + Retained Earnings