Preferred Stock $(7\%,$$$100$ par noncumulative, $4,500$ shares authorized$)$

Common Stock $($ $$4$ stated value, $270,000$ shares authorized$)$

Paid$-$in Capital in Excess of Par$-$Preferred Stock

Paid$-$in Capital in Excess of Stated Value$-$Common Stock

Retained Earnings

$$270,000$

$900,000$

$13,500$

$432,000$

Treasury Stock $(4,500$ common shares$)$

During $2025,$ the corporation had the following transactions and events pertaining to its stockholders' equity.

Feb. $1$ Issued $4,500$ shares of common stock for $$27,000.$

Mar. $20$ Purchased $900$ 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\mathrm{.}50$ per share cash dividend to common stockholders of record on December $15,$ payable December $31,2$

Dec. $31$ Determined that net income for the year was $$254,000.$ Paid the dividend declared on December $1.$

Question $5$ of $5$

Prepare the stockholders' equity section of the balance sheet at December $31,2025.($Enter account name only and do not provide

descriptive information.$)$

BRAMBLE CORP.

Partial Balance Sheet

$

$

Calculate the payout ratio, earnings per share, and return on common stockholders' equity. $($Note: Use the common shares

outstanding on January $1$ and December $31$ to determine the average shares outstanding.$)($Round answers to $2$ dedimal places for

per unit and percentage, es$.17\mathrm{.}50$ or $17\mathrm{.}50\%.)$

Payout ratio

Earnings per share

$\%$