The stockholders' equity section of Benton Corporation's balance sheet as of December 31, 2014 is as follows:

Stockholders' Equity
Common stock, $5 par value; authorized, 1,700,000 shares; issued, 340,000 shares	$1,700,000
Paid-in capital in excess of par	842,000
Retained earnings	2,950,000
$5,492,000

The following events occurred during 2015:

1.	Jan. 5	29,000 shares of authorized and unissued common stock were sold for $7 per share.
2.	Jan. 16	Declared a cash dividend of 20 cents per share, payable February 15 to stock-holders of record on February 5.
3.	Feb. 10	40,000 shares of authorized and unissued common stock were sold for $11 per share.
4.	March 1	A 30% stock dividend was declared and issued. Fair value per share is currently $16.
5.	April 1	A two-for-one split was carried out. The par value of the stock was to be reduced to $2.50 per share. Fair value on March 31 was $18 per share.
6.	July 1	A 15% stock dividend was declared and issued. Fair value is currently $10 per share.
7.	Aug. 1	A cash dividend of 20 cents per share was declared, payable September 1 to stockholders of record on August 21.

Enter the above events into the following work sheet showing how each event affects the column.(Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45). Do not leave any answer field b