The stockholders' equity of Wakami Industries on December $31$ follows: Treasury stock

N$/$A

During the year, the following transactions occurred:

Aug. $28-$ Declared and issued a $5\%$ stock dividend; the market value was $$22$ per share.

Dec. $31-$ Declared and paid a cash dividend of $$2$ per share

Use the financial statements effects template to report the effects of both transactions.

Use negative signs with your answers, when appropriate. You MUST fill in all drop downs. Select $"$N$/$A$"$ as your answer if a part of the equation is not affected.