The stockholders' equity accounts of Oriole Company on January 1, 2022, were as follows. During 2022, the corporation had the following transactions and events pertaining to its stockholders' equity. Feb. 1 Issued 25,500 shares of common stock for $120,000. Apr. 14 Sold 5,700 shares of treasury stock-common for $33,200. Sept. 3 Issued 4,900 shares of common stock for a patent valued at $34,300. Nov. 10 Purchased 1,100 shares of common stock for the treasury at a cost of $5,800. Dec. 31 Determined that net income for the year was $490,000. No dividends were declared during the year. Enter the beginning balances in the accounts. and post the iournal entries to the stockholders' eauitv accounts. (Post entries in the