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The stockholders' equity accounts of Blue Spruce Corp. on January 1, 2025, were as follows. During 2025 , the corporation had the following transactions and events pertaining to its stockholders' equity. Feb. 1 Issued 3,500 shares of common stock for $21,000. Mar. 20 Purchased 700 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, 21 Dec. 31 Determined that net income for the year was $195,000. Paid the dividend declared on December 1. 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 recorded in the previous part. For accounts that have zero ending balance, the entry should be the balance date and zero for the amount on the normal side of the account.) Common Stock 12/31 Bal. \begin{tabular}{|r||} \hline 15,00,000 \\ \hline \end{tabular} \begin{tabular}{|r|} \hline 30,000 \\ \hline 15,30,000 \\ \hline \end{tabular} Paid-in Capital in Excess of Stated Value-Common Stock The stockholders' equity accounts of Blue Spruce Corp. on January 1, 2025, were as follows. During 2025 , the corporation had the following transactions and events pertaining to its stockholders' equity. Feb. 1 Issued 3,500 shares of common stock for $21,000. Mar. 20 Purchased 700 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, 21 Dec. 31 Determined that net income for the year was $195,000. Paid the dividend declared on December 1. 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 recorded in the previous part. For accounts that have zero ending balance, the entry should be the balance date and zero for the amount on the normal side of the account.) Common Stock 12/31 Bal. \begin{tabular}{|r||} \hline 15,00,000 \\ \hline \end{tabular} \begin{tabular}{|r|} \hline 30,000 \\ \hline 15,30,000 \\ \hline \end{tabular} Paid-in Capital in Excess of Stated Value-Common Stock