Required information Problem 13-4A (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) Stocknolders'/ Equity ( January 1) Common stock-$6 par value, 100,000 shares authorized, 35,000 shares issued and outstanding $ 210,000 Paid-in capital in excess of par value, common stock 170,090 Retained earnings 320,000 Total stockholders equity $ 700, 090 Stockholders' Equity (December 31) Common stock-$6 par value, 100,000 shares authorized, 41,400 shares issued, 3,000 shares in treasury $ 248, 400 Paid-in capital in excess of par value, common stock 195, 600 Retained earnings ($50,000 restricted by treasury stock) 420, 000 864, 000 Less cost of treasury stock (50, 090) Total stockholders equity $ 814,090 The following transactions and events affected its equity during the year