how do i find out the stocks dividends distributable?

Morrow Enterprises Inc. manufactures bathroom fixtures. Morrow Enterprises stockholders equity accounts, with balances on January 1, 20Y6, are as follows:

Common stock, $20 stated value (500,000 shares authorized, 352,000 shares issued)	$7,040,000
Paid-In Capital in Excess of Stated ValueCommon Stock	774,400
Retained Earnings	32,153,000
Treasury Stock (25,200 shares, at cost)	478,800

The following selected transactions occurred during the year:

Jan.	22	Paid cash dividends of $0.05 per share on the common stock. The dividend had been properly recorded when declared on December 1 of the preceding fiscal year for $16,340.
Apr.	10	Issued 73,000 shares of common stock for $25 per share.
Jun.	6	Sold all of the treasury stock for $27 per share.
Jul.	5	Declared a 5% stock dividend on common stock, to be capitalized at the market price of the stock, which is $25 per share.
Aug.	15	Issued the certificates for the dividend declared on July 5.
Nov.	23	Purchased 25,000 shares of treasury stock for $18 per share.
Dec.	28	Declared a $0.08-per-share dividend on common stock.
	31	Closed the credit balance of the income summary account, $1,223,000.
	31	Closed the two dividends accounts to Retained Earnings.