The stockholder's equity accounts of Bramble Corp. on January 1,2025, were as follows.

Preferred Stock(7%, $100 par noncumulative, 4500 shares authorized)- $270,000

Common Stock ($4 stated value, 270,000 shares authorized)- 900,000

Paid-in-Capital in Excess of Par-Preferred Stock = 900,000

Paid-in-Capital in Excess of Stated Value- Common Stock = 432,000

Retained Earnings = 619,200

Treasury Stock(4,500 common shares) 36,000

During 2025, the corporation had the following transactions and events pertaining to its stockholder's equity.

Feb. 1 = Issued 4,500 shares of common stock for $27,000.

Mar. 20 = Purchased 900 additional shares of common treasury stock at $7 per share.

Oct. 1 = Declared a 7% cash dividend on preferred stock, payable November 1.

Nov. 1= Declared a $0.50 per share cash dividend to common stockholders of record on December 15, payable December 31, 2025.

Dec. 31 = Determined that net income for the year was $254,000. Paid the dividend declared on December 1.

Journal Entries:

Feb. 1: Debit - Cash $27,000 ,Credit - Common Stock $18,000 .Credit - Paid-in Capital in Excess of Stated Value- Common Stock $9,000

Mar. 20: Debit - Treasury Stock $6,300 , Credit - Cash $6,300

Oct. 1: Debit - Cash Dividends $18900 ,Credit - Dividends Payable $18900

Nov. 1: Debit - Dividends Payable $18900 ,Credit -Cash $18900

Dec.. 1: Debit - Cash Dividends $112050 ,Credit -Dividends Payable $112050

Dec. 31: Debit - Income Summary $254000 ,Credit - Retained Earnings $254000

Dec. 31: Debit - Retained Earnings $130950 ,Credit - Cash Dividends $130950

Dec. 31: Debit - Dividends Payable $112050 , Credit - Cash $112050

(b.)Enter the beginning balances in the accounts and post the journal entries to the stockholder's equity accounts. (Post entries in the order of journal entries recorded in the previous part. For accounts that have zero ending balance, the entry should be the balance date and zero for the amount on the normal side of the account.)

(C) Prepare the stockholder's equity section of the balance sheet at December 31, 2025. ( Enter account name only and do not provide descriptive information.)

(D) Calculate the payout ratio, earnings per share, and return on common stockholder's equity. (Note: Use the common shares outstanding on January 1 and December 31 to determine the average shares outstanding.) (Round answers to 2 decimal places for per unit and percentage, e.g. 17.50 or 17.50 % .)