Computer Systems reported the following shareholders' equity section as of the beginning of the current year: Stockholders' Equity Contributed Capital: Common Stock, $0.65 par value, 1,200,000 shares authorized, $133,250 205,000 shares issued, and 181,500 shares outstanding Additional Paid-in Capital in Excess of Par - Common 10,300,000 Total Contributed Capital $10,433,250 Retained Earnings $20,300,000 Accumulated Other Comprehensive Income (Loss) (430,000) Less: Treasury Stock (23,500 common shares at cost) (940,000) Total Stockholders' Equity $29,363,250 Computer issued 115 comma 000 shares of its $ 0.65 par common stock during the year. The market price of the shares on the date of issue was $ 46 per share. The company paid $ 89 comma 000 in underwriting fees to issue the shares. Bright reported $ 6 comma 200 comma 000 in net income for the year and declared and paid dividends of $ 11 per share at year-end. a. Prepare the entry to record the new stock issue. b. Prepare the journal entries required to record the declaration and payment of the cash dividend. c. Prepare the stockholders' equity section of the balance sheet at the end of the year