Truman Co. is a publicly held company whose shares are traded in the over-the-counter market. The shareholders' equity at December 31, 2012, is comprised of the following:

Transactions during 2013 and other information relating to the shareholders' equity accounts were as follows:
• February 2, 2013- Issued 13,000 shares of common stock to Wolf Co. in exchange for land. On the date issued, the stock had a market price of $11 per share. The land had a carrying value on Wolf's books of $135,000 and an assessed value for property taxes of $90,000.
• March 2, 2013- Purchased 5,000 shares of its own common stock to be held as treasury stock for $14 per share. Truman uses the cost method to account for treasury stock. Transactions in treasury stock are legal in Truman's state of incorporation.
• May 11, 2013- Declared a property dividend of marketable securities held by Truman to common shareholders. The securities had a carrying value of $600,000; fair values on relevant dates were:
Date of declaration (May 11, 2013)...................... $720,000
Date of record (May 28, 2013)............................ 758,000
Date of distribution (June 4, 2013) ...................... 736,000
• October 1, 2013-Reissued 2,000 shares of treasury stock for $16 per share.
• November 2, 2013- Declared a cash dividend of $1.50 per share to all common shareholders of record November 16, 2013. The dividend was paid on November 26, 2013.
• December 21, 2013- Declared the required annual cash dividend on preferred stock for 2013. The dividend was paid on January 4, 2014.
• January 14, 2014- Before closing the accounting records for 2013, Truman became aware that no amortization had been recorded for 2012 for a patent purchased on July 1, 2012. The patent was properly capitalized at $320,000 and had an estimated useful life of 8 years when purchased. Truman's income tax rate is 30%. The appropriate correcting entry was recorded on the same day.
• Adjusted net income for 2013 was $838,000.
Required:
Determine the amounts of each of the following items. Show supporting calculations.
1. Prior period adjustment
2. Preferred dividends
3. Common dividends - cash
4. Common dividends - property
5. Number of common shares issued at December 31, 2013
6. Total legal capital of common stock issued
7. Additional paid-in capital, including treasury stock transactions
8. Total dollar amount of treasury stock
9. Numerator used in calculation of 2013 earnings per share for the year

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Preferred stock, $100 par value, 6% cumulative (5,000 shares authorized, 2,000 issued and outstanding) Common stock, $1 par value (150,000 shares authorized, 100,000 issued and outstanding) Additional paid-in capital Retained eamings Total shareholders' equity $ 200,000 100,000 800,000 1,586,000