On January 1, 2020, Blue Spruce Corp. had the following stockholders' equity accounts. Common Stock...

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On January 1, 2020, Blue Spruce Corp. had the following stockholders' equity accounts. Common Stock ($24 par value, 64,000 shares issued and outstanding) Paid-in Capital in Excess of Par-Common Stock Retained Earnings During the year, the following transactions occurred. Feb. 1 Mar. 1 $1,536,000 Paid the dividend declared in February. 204,000 574,000 Declared a $3 cash dividend per share to stockholders of record on February 15, payable March 1.
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On January 1, 2020, Blue Spruce Corp. had the following stockholders equity accounts: During the year, the following transactions occurred. Feb. 1 Declared a $3 cash dividend per share to stockholder s of record on February 15, payable March 1. Mar. Paid the dividend declared in February, Oriole Company has been authorized to issue 21,000 shares of $100 par value, 100 , noncumulative preferred stock and 1,164,350 shares of no-par common stock. The corporation assizned a $2.90 stated value to the common stock. At December 31 . 2020 , the ledger contained the following balances pertaining to stockholders' equity. On January 1, 2020, Blue Spruce Corp. had the following stockholders equity accounts: During the year, the following transactions occurred. Feb. 1 Declared a $3 cash dividend per share to stockholder s of record on February 15, payable March 1. Mar. Paid the dividend declared in February, Oriole Company has been authorized to issue 21,000 shares of $100 par value, 100 , noncumulative preferred stock and 1,164,350 shares of no-par common stock. The corporation assizned a $2.90 stated value to the common stock. At December 31 . 2020 , the ledger contained the following balances pertaining to stockholders' equity

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