The stockholders' equity section of Coronado Corporation's balance sheet as of December $31,2025$ is as follows:

Stockholders' Equity

Common stock, $$5$ par value; authorized, $1,900,000$ shares; issued, $380,000$ shares

$$1,900,000$

Paid$-$in capital in excess of par

$825,000$

Retained earnings

$3,200,000$

$$5,925,000$

The following events occurred during $2026$:

$28,000$ shares of authorized and unissued common stock were sold for $$8$ per share.

Declared a cash dividend of $20$ cents per share, payable February $15$ to stock$-$holders of record on February $5.$

$40,000$ shares of authorized and unissued common stock were sold for $$11$ per share.

A $30\%$ stock dividend was declared and issued. Fair value per share is currently $$14.$

A two$-$for$-$one split was carried out. The par value of the stock was to be reduced to $$2\mathrm{.}50$ per share. Fair value

A $15\%$ stock dividend was declared and issued. Fair value is currently $$10$ per share.

A cash dividend of $20$ cents per share was declared, payable September $1$ to stockholders of record on August

$$

$1.$

Jan. $5-28,000$ shares of authorized and unissued common stock were sold for $$8$ 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 $$14.$

$5.$ April $1-$ A two$-$for$-$one split was carried out. The par value of the stock was to be reduced to $$2\mathrm{.}50$ per share. Fair value on March $31$ was $$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 followinf worksheet showing how each event affects the column