Study the partial statement of stockholders€™ equity below. The left-most column, which usually contains the explanations of events affecting stockholders€™ equity, is missing. You may assume that the first number in a column is the beginning balance and the last number is the ending balance.

Using your knowledge of the statement of stockholders€™ equity, explain what underlying event caused each of the five items on the statement that are marked by aletter.

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Preferred Common Paid-In Capital Retained Treasury Earnings Stock Stock Stock Total $55,000 $20,000 $315,000 $182,183 23,488 7212) 584 971 23,488 (8,500) 1,906 90,000 $(5.306) $671,665 (8,500)b 1,906 5,000d $55,000 $25,000 85,000° $400.000 9s $197.171