The equity sections for Eco Build Group at the beginning of the year $($January $1)$ and end of the year $($December $31)$ follow.

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

January $5$ Declared a $$1\mathrm{.}40$ per share cash dividend, payable on January $10.$

March $20$ Purchased treasury stock for cash.

April $5$ Declared a $$1\mathrm{.}40$ per share cash dividend, payable on April $10.$

July $5$ Declared a $$1\mathrm{.}40$ per share cash dividend, payable on July $10.$

July $31$ Declared a $20\%$ stock dividend when the stock's market value was $$14$ per share.

August $14$ Issued the stock dividend that was declared on July $31.$

October $5$ Declared a $$1\mathrm{.}40$ per share cash dividend, date of record October $10.$