The stockholders' equity section of Benton Corporation's balance sheet as of December 31, 2017 is as follows:

Stockholders' Equity
Common stock, $5 par value; authorized, 1,500,000 shares; issued, 300,000 shares		$1,500,000
Paid-in capital in excess of par		872,000
Retained earnings		3,180,000
		$5,552,000

The following events occurred during 2018:

1.		Jan. 5		30,000 shares of authorized and unissued common stock were sold for $9 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 $15.
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 blank. Enter 0 for amounts.)

Common Stock
Item		No. of Shares Issued		Total Par Value		Paid-in Capital in Excess of Par		Retained Earnings
Beginning Balance1/1/18				$		$		$
Event #1Jan. 5
Balance				$		$		$
Event # 2Jan. 16
Balance				$		$		$
Event #3Feb. 10
Balance				$		$		$
Event #4March 1
Balance				$		$		$
Event #5April 1
Balance				$		$		$
Event #6July 1
Balance				$		$		$
Event #7Aug. 1
Balance				$		$		$