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Enter the beginning balances in the accounts and post the journal entries to the stockholders equity accounts. (Post entries in the order of journal entries posted in the previous part. For accounts that have zero ending balance, the entry should be the balance date and zero for the amount.) Preferred stock/Common Stock/Paid-in Capital in Excess of Par ValuePreferred Stock/Paid-in Capital in Excess of Stated ValueCommon Stock/Retained Earnings/Cash Dividends/Treasury Stock

The stockholders equity accounts of Whispering Winds Corp. on January 1, 2022, were as follows.

Preferred Stock ( 7%, $ 100 par noncumulative, 6,000 shares authorized)		$ 360,000
Common Stock ($ 4 stated value, 360,000 shares authorized)		1,200,000
Paid-in Capital in Excess of Par ValuePreferred Stock		18,000
Paid-in Capital in Excess of Stated ValueCommon Stock		576,000
Retained Earnings		825,600
Treasury Stock ( 6,000 common shares)		48,000

During 2022, the corporation had the following transactions and events pertaining to its stockholders equity.

Feb.	1		Issued 6,000 shares of common stock for $ 36,000.
Mar.	20		Purchased 1,200 additional shares of common treasury stock at $ 7 per share.
Oct.	1		Declared a 7% cash dividend on preferred stock, payable November 1.
Nov.	1		Paid the dividend declared on October 1.
Dec.	1		Declared a $ 0.50 per share cash dividend to common stockholders of record on December 15, payable December 31, 2022.
Dec.	31		Determined that net income for the year was $ 336,000. Paid the dividend declared on December 1.