The stockholders' equity accounts of Riverbed Corp on January 1, 2022, were as follows. Preferred Stock (7%, $100 par noncumulative, 15,000 shares authorized) $900,000 Common Stock ($4 stated value, 900,000 shares authorized) 3,000,000 Paid-in Capital in Excess of Par Value-Preferred Stock 45,000 Paid-in Capital in Excess of Stated Value-Common Stock 1,440,000 Retained Earnings 2,064,000 Treasury Stock (15,000 common shares) 120,000 During 2022, 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 $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, 2022 Dec 31 Determined that net income for the year was $820,000. Paid the dividend declared on December 1. Enter the beginning balances in the accounts and post the journal entries to the stockholders' equity accounts.(Post entries in the order of jou have zero ending balance, the entry should be the balance date and zero for the amount.) Preferred Stock Common Stock Paid-in Capital in Excess of Par Value-Preferred Stock Paid-in Capital in Excess of Stated Value-Common Stock Retained Earnings V Cash Dividends V Treasury Stock Prepare the stockholders' equity section of the balance sheet at December 31, 2022 RIVERBED CORP Partial Balance Sheet $ v $ Calculate the payout ratio earnings per shure, 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. 17. SOK) Payout ratio % Earnings per share $ Return on common stockholders' equity