Required information Problem 11-4A (Algo) Analyzing changes in stockholders' equity accounts LO C3, P2, P3 [The following information applies to the questions displayed below] The equity sections for Atticus Group at the beginning of the year (January 1) and end of the year (December 31) follow. Stockholders' Equity (January 1) Common stock- $5 par value, 100,000 shares authorized, 40,000 shares issued and outstanding Retained earnings Total stockholders' equity Stockholders' Equity (December 31 ) Common stock -$5 par value, 100,000 shares authorized, 47,200 shares issued, 4,090 shares in treasury paid-in capital in excess of par value, common stock Retained earnings ( $50,000 restricted by treasury stock) Less cost of treasury stock Total stockholders' equi