Saying answer is not complete, I don't know what I'm missing....

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$4 par value, 100,000 shares authorized, 40,000 shares issued and outstanding	$ 160,000
Paid-in capital in excess of par value, common stock	120,000
Retained earnings	320,000
Total stockholders equity	$ 600,000

Stockholders Equity (December 31)
Common stock$4 par value, 100,000 shares authorized, 47,400 shares issued, 3,000 shares in treasury	$ 189,600
Paid-in capital in excess of par value, common stock	179,200
Retained earnings ($30,000 restricted by treasury stock)	400,000
	768,800
Less cost of treasury stock	(30,000)
Total stockholders equity	$ 738,800

The following transactions and events affected its equity during the year.

January 5	Declared a $0.50 per share cash dividend, payable on January 10.
March 20	Purchased treasury stock for cash.
April 5	Declared a $0.50 per share cash dividend, payable on April 10.
July 5	Declared a $0.50 per share cash dividend, payable on July 10.
July 31	Declared a 20% stock dividend when the stocks market value was $12 per share.
August 14	Issued the stock dividend that was declared on July 31.
October 5	Declared a $0.50 per share cash dividend, date of record October 10

No Date Debit Credit 1 January 05 Account Title Retained earnings Common dividend payable 20,000 20,000 January 10 20,000 N Common dividend payable Cash 20,000 3 March 20 30,000 Treasury stock, Common Cash 30,000 4 April 05 18,500 Retained earnings Common dividend payable 18,500 5 April 10 18,500 Common dividend payable Cash 18,500 6 July 05 18,500 Retained earnings Common dividend payable 18,500 7 July 10 18,500 Common dividend payable Cash 18,500 8 July 31 88,800 Retained earnings Common stock distributable Paid-in capital, Common 29,600 59,200 O 9 August 14 29,600 Common stock distributable Common stock >> 29,600 10 October 05 22,200 Retained earnings Common dividend payable 22,200 11 October 10 22,200 Common dividend payable Cash 22,200