The stockholders' equity section ofSplishCorporation's balance sheet as of December 31, 2020 is as follows:

Stockholders' EquityCommon stock, $5 par value; authorized,1,900,000shares; issued,380,000shares$1,900,000Paid-in capital in excess of par855,000Retained earnings3,100,000$5,855,000

The following events occurred during 2021:

1.Jan. 532,000shares of authorized and unissued common stock were sold for $8per share.2.Jan. 16Declared a cash dividend of 20 cents per share, payable February 15 to stockholders of record on February 5.3.Feb. 1040,000shares of authorized and unissued common stock were sold for $12per share.4.March 1A 30% stock dividend was declared and issued. Fair value per share is currently $14.5.April 1A 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 1A 15% stock dividend was declared and issued. Fair value is currently $10 per share.7.Aug. 1A 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 StockItemNo. of

Shares IssuedTotal

Par ValuePaid-in Capital in

Excess of ParRetained

EarningsBeginning Balance1/1/21$$$Event #1Jan. 5Balance$$$Event # 2Jan. 16Balance$$$Event #3Feb. 10

Balance$$$Event #4March 1

Balance$$$Event #5April 1

Balance$$$Event #6July 1Balance$$$Event #7Aug. 1Balance$$