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Show sidebar Required information Problem 11-4A Analysis of changes in stockholders' equity accounts LO C3, P2, P3 The following information applies to the questions displayed below. The equity sections from Atticus Group's 2016 and 2017 year-end balance sheets follow Stockholders' Equity(December 31, 2016) Common stock-$5 par value, 100,000 shares authorized, 35,000 shares issued and outstanding Paid-in capital in excess of par value, common stock Retained earnings Total stockholders' equity $175,000 135,000 340,000 $650,000 Stockholders' Equity(December 31, 2017) Common stock-$5 par value, 100,000 shares authorized, 41,200 shares issued, 4,000 $206,000 190,800 shares in treasury Paid-in capital in excess of par value, common stock Retained earnings ($40,000 restricted by treasury 420,000 816,800 (40,000) $776,800 stock) Less cost of treasury stock Total stockholders' equity The following transactions and events affected its equity during year 2017. Jan. 5 Declared a $0.60 per share cash dividend, date of record January 10 Mar. 20 Purchased treasury stock for cash. Apr. 5 Declared a $0.60 per share cash dividend, date of record April 10. July 5 Declared a $0.60 per share cash dividend, date of record July 10. July 31 Declared a 20% stock dividend when the stock's market value was $14 per share. Aug. 14 Issued the stock dividend that was declared on July 31. Oct. 5 Declared a $0.60 per share cash dividend, date of record October 10. Problem 11-4A Part 1 Required: 1. How many common shares are outstanding on each cash dividend date? Jan. 5 Apr. 5 July 5 Oct. 5 Outstanding common shares