On January 1, 2010, Carne Corporation had the following stockholders' equity accounts.

Common Stock (no-par value, 100,000 shares issued and outstanding) $2,800,000
Retained Earnings 1,000,000

During the year, the following transactions occurred.

Feb. 1 Declared a $1 cash dividend per share to stockholders of record on February 15, payable March 1.
Mar. 1 Paid the dividend declared in February.
Apr. 1 Announced a 4-for-1 stock split. Prior to the split, the market price per share was $36.
July 1 Declared a 5% stock dividend to stockholders of record on July 15, distributable July 31. On July 1, the market price of the stock was $13 per share.
31 Issued the shares for the stock dividend.
Dec. 1 Declared a $0.50 per share dividend to stockholders of record on December 15, payable January 5, 2011.
31 Determined that net income for the year was $700,000.

Instructions

Prepare the stockholders' equity section of the balance sheet at: 

(a) March 31, 

(b) June 30, 

(c) September 30, and 

(d) December 31, 2010.