$\backslash$begin$\{$tabular$\}\{|$l$|$l$|$l$|$l$|$l$|$l$|\}$

$\backslash$hline $\backslash$multicolumn$\{2\}\{|$c$|\}\{\backslash$multirow$\{2\}\{*\}\{\}\}$ & $\backslash$multicolumn$\{2\}\{|$c$|\}\{\backslash$multirow$\{2\}\{*\}\{\}\}$ & & $0,$LUU,UUU $\backslash \backslash$

$\backslash$hline & & & & & $\backslash \backslash$

$\backslash$hline $8$ & July $12,2025$ & Retained earnings & $(\backslash (\backslash$downarrow $\backslash )$ & $139,200,000$ & $\backslash \backslash$

$\backslash$hline & & Common stock & $-$ & & $5,800,000\backslash \backslash$

$\backslash$hline & & Paid$-$in capital $-$ excess of par & $-$ & & $133,400,000\backslash \backslash$

$\backslash$hline & & Cash & $0$ & & $19,200,000\backslash \backslash$

$\backslash$hline & & & & & $\backslash \backslash$

$\backslash$hline $9$ & November $01,201$ & Retained earnings & $-$ & $97,440,000$ & $\backslash \backslash$

$\backslash$hline & & Cash dividends payable & $-$ & & $97,440,000\backslash \backslash$

$\backslash$hline & & & & & $\backslash \backslash$

$\backslash$hline $10$ & November $15,202$ & No journal entry required & $-$ & & $\backslash \backslash$

$\backslash$hline & & & & & $\backslash \backslash$

$\backslash$hline $11$ & December $01,201$ & Cash dividends payable & $-$ & $97,440,000$ & $\backslash \backslash$

$\backslash$hline & & Cash & $-$ & & $97,440,000\backslash \backslash$

$\backslash$hline & & & & & $\backslash \backslash$

$\backslash$hline $12$ & January $15,2026$ & Paid$-$in capital $-$ excess of par & $-$ & $60,900,000$ & $\backslash \backslash$

$\backslash$hline & & Common stock & $\backslash (\backslash$diamond $\backslash )$ & & $60,900,000\backslash \backslash$

$\backslash$hline & & & & & $\backslash \backslash$

$\backslash$hline $13$ & November $01,202$ & Retained earnings & $-$ & $118,755,000$ & $\backslash \backslash$

$\backslash$hline & & Cash dividends payable & $-$ & & $118,755,000\backslash \backslash$

$\backslash$hline & & & & & $\backslash \backslash$

$\backslash$hline $14$ & November $15,202$ & No journal entry required & $-$ & & $\backslash \backslash$

$\backslash$hline & & & & & $\backslash \backslash$

$\backslash$hline $15$ & December $01,202$ & Cash dividends payable & $-$ & $118,755,000$ & $\backslash \backslash$

$\backslash$hline & & Cash & $-$ & & $118,755,000\backslash \backslash$

$\backslash$hline

$\backslash$end$\{$tabular$\}$ Note: Negative amounts should be indicated by a minus sign. Enter your answers in thousands $(000\text{'}$s$).$

$\backslash$begin$\{$tabular$\}\{|$l$|$l$|$l$|$l$|$l$|\}$

$\backslash$hline $\backslash$multicolumn$\{5\}\{|$c$|\}\{$BRANCH$-$RICKIE CORPORATION$\}\backslash \backslash$

$\backslash$hline $\backslash$multicolumn$\{5\}\{|$c$|\}\{$Statement of Shareholders' Equity$\}\backslash \backslash$

$\backslash$hline $\backslash$multicolumn$\{5\}\{|$c$|\}\{$For the Years Ended December $31,2024,2025,$ and $2026(\backslash$$ in thousands$)\}\backslash \backslash$

$\backslash$hline & Common Stock & Additional Paid$-$in Capital & Retained Earnings & Total Shareholders' Equity $\backslash \backslash$

$\backslash$hline January $01,2024$ & $\backslash$$ $116,000$ & $\backslash$$ $696,000$ & $\backslash$$ $950,000$ & $\backslash$$ $1,762,000\backslash \backslash$

$\backslash$hline Net income & & & $410,000$ & $410,000\backslash \backslash$

$\backslash$hline Cash dividends & & & $\backslash ((92,800)$ ~$()\backslash )$ & $\backslash ((92,800)\backslash )\backslash \backslash$

$\backslash$hline December $31,2024$ & $116,000$ & $696,000$ & $1,267,200$ & $2,079,200\backslash \backslash$

$\backslash$hline Property dividends & & & $\backslash ((3,200)$ ~$)\backslash )$ & $\backslash ((3,200)\backslash )\backslash \backslash$

$\backslash$hline Common stock dividend & $5,800\backslash (\backslash$times $\backslash )$ & $133,400$ X & $\backslash ((139,200)\backslash )$ & $\backslash ((19,200)\backslash )\backslash \backslash$

$\backslash$hline Net income & & & $475,000$ & $475,000\backslash \backslash$

$\backslash$hline Cash dividends & & & $0*$ & $\backslash (0\backslash$times $\backslash )\backslash \backslash$

$\backslash$hline December $31,2025$ & $121,800$ & $829,400$ & $1,599,800$ & $2,531,800\backslash \backslash$

$\backslash$hline $3-$for$-2$ split effected in the form of a stock dividend & $60,900*$ & $\backslash ((60,900)\backslash$times $\backslash )$ & & $0\backslash \backslash$

$\backslash$hline Net income & & & $535,000$ & $535,000\backslash \backslash$

$\backslash$hline Cash dividends & & & $118,755\backslash (\backslash$times $\backslash )$ & $118,755\backslash (\backslash$times $\backslash )\backslash \backslash$

$\backslash$hline December $31,2026$ & $\backslash$$ $182,700$ & $\backslash$$ $768,500$ & $\backslash$$ $2,253,555$ & $\backslash$$ $3,185,555\backslash \backslash$

$\backslash$hline

$\backslash$end$\{$tabular$\}$