The stockholders' equity accounts of Riverbed Corp 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 15,000 shares of common stock for $90,000. Mar. 20 Purchased 3.000 additional shares of common treasury stock at 57 per share. Qet. 1 Declareda 7% cash dividend on preferred stock, payable November 1 Nov. 1 Paid the dividend declared on October 1 Dec. 1 Declared a 50.50 per share cash dividend to common stockhoiders of record on December 15, pupable December 31,2 . Dec. 31 Determined that net income for the year was $820,000. Paid the dividend declared on December 1. Journalize the transactions. (Include entries to close net income and dividends to Retained Earnings) (Record entries in the order displayed 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 tittes and enter O for the amounts. List all debit entries before credit entries) tnter the deginning Dalances in tne accounts and post the journal entries to tne stocknoiders equity accounts: prost entries in the order of journal entries recorded in the previous part. For accounts that have zero ending balance, the entry should be the balance date and zero for the amount on the normal side of the acrnunt.I. RIVERBED CORP Partial Balance Sheet December 31,2025 ackholders' Equity id-in Capital ipital Stock teferred Stock Common 5 tock otal Capital Stock Iditional Paid-in Capital. 'aid-in Capital in Excess of Par-Preferred Stock aid-in Capital in Excess of Par-Common Stock otal Additional Paid-in Capital 1515000 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 ploces for per unit and percentage, eg. 17.50 or 17.50%.) Payout ratio Earnings per share Return on common stockholders' equity %