The stockholders equity atcounts of Martinez Corp, on datkiary 1. 2025, were as follown. During 2025 , the corporation tad the folicwing transactions and eversti pertaining to its stockholderi" equity. Feta 1 ksued 10,500 sharer of commonstock for $53.000 Mac 20 Purchased 2100 additional shares of common treasury stock at $7 per stare. Oct. 1 Dicclared a 7 Wcash dividend on prefered stock payable November 1 Nov 1 Paid the dividend dectared on October 1. Dec. 1 Declared a 90.50 per ghare cah dividend to common whockholders of recard an Drcimber 15 , pavable Dectmber 31.7 Journalke the transactions. (include entries to close net income and didends to Retained Faenings) (Recoos cotriet in the order dispidyed in the problem stotement. Credit account titles are autongtically indented when amuunt is enteret. De not indent mansidly. Wh no entry is required, seiect "No Entry" for the account tilles and enter 0 for the anounts Lat an. dehit entries before credit entries.) Question 9 of 9 (fo dose incoime Summary and transfer, net income to Petained Earnings) (To cosse Carh Dividends to Retained Eamings) Enter the beginning balances in the accounts and post the journal entries to the stoch holders' equity accounts. (flest eatries in Enter the Eeginning balances in the accounts and pont the journal encries to the shoch tolders' equity aceomts (Post eniries in the arder of journat entries recordted in the peevious part. For accounts that Aave Nero ending balance, the entry ahould be the balance dote and zero for the amount an the notmal side of the occount.) 11-Post Question 9 of 9 Cash Dividends Treasury Stock eTextbook and Media Prepare the stockholders' equity sectioniof the balance sheet at December 71, 2025. (Enter account name anily and do not provide descriptive information. Question 9 of 9 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 outstandingl (Round answers to 2 decimal places for per unit and percentoge, e.g. 17,50 or 17.50%. ) eTextbook and Media List of Accounts