The stockholders' equity accounts of Swifty Corporation 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 25,000 shares of common stock for $115,000. Apr. 14 Sold 5,900 shares of treasury stock-common for $32,300. Sept. 3 Issued 5,000 shares of common stock for a patent valued at $35,900. Nov. 10 Purchased 1,000 shares of common stock for the treasury at a cost of $6,200. Dec. 31 Determined that net income for the year was $415,000. No dividends were declared during the year. $ $