The equity sections from Atticus Groups 2015 and 2016 year-end balance sheets follow.

Stockholders Equity (December 31, 2015)
Common stock$6 par value, 50,000 shares authorized, 35,000 shares issued and outstanding	$	210,000
Paid-in capital in excess of par value, common stock		170,000
Retained earnings		320,000
Total stockholders equity	$	700,000

Stockholders Equity (December 31, 2016)
Common stock$6 par value, 50,000 shares authorized, 41,200 shares issued, 4,000 shares in treasury	$	247,200
Paid-in capital in excess of par value, common stock		219,600
Retained earnings ($30,000 restricted by treasury stock)		400,000
		866,800
Less cost of treasury stock		(30,000	)
Total stockholders equity	$	836,800

The following transactions and events affected its equity during year 2016.

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

1. How many common shares are outstanding on each cash dividend date?

Jan 5

Apr 5

Jul 5

Oct 5

2. What is the total dollar amount for each of the four cash dividends?

Jan 5

Apr 5

Jul 5

Oct 5

3. What is the amount of the capitalization of retained earnings for the stock dividend?

4. What is the per share cost of the treasury stock purchased?