2. The stockholders' equity accounts of Sienna Inc. on January 1, 2021 were as follows. Common Stock ($17 par value, 3,000,000 shares authorized, 570,000 $9,690,000 shares issued and outstanding) Paid-in Capital in Excess of Par-Common Stock $2.280.000 Retained Earnings $3,467,000 During 2021, Sienna Inc. had the following transactions and events pertaining to its stockholders' equity. Apr-30 Due to the news of the covid-19 pandemic, at this time Sienna Inc. can only issue 75,000 shares of common stock at a market price of $18 May-08 Sienna Corporation paid the consulting firm for consulting services by issuing 35,000 common stock at a market price of $19 May-25 Issued 25,000 common stock to buy land. The land was advertised for $450,000. In this transaction, each share was selling on the market for $20 Jun-01 With increased trading activity on the stock exchange, Sienna Inc. issued 100,000 shares of common stock at $20 per share Jun-18 Issued 15,000 shares of common stock for a warehouse. The asking price of the warehouse was $350,000. The fair value of the warehouse was $290,000 Jun-22 Issued 7,300 shares of common stock for a patent valued at $135,000 Jun-30 Issued 30,000 common stock with total cash received of $600,000 Issued 20,000 common stock at a market price of $19 per stock Aug-02 For business expansion purposes, Sienna Inc. issued 250,000 shares of Jul-28 common stock in exchange for coconut plantation land which had a fair value of $5,500,000 Aug-30 Sienna Inc. ived a vehicle for transporting crops which value of a $118,500 in exchange for issuing 6,500 shares of common stock Sep-25 Sienna Inc. issued 100,000 common stock and accepted $2,000,000 cash in exchange Oct-13 Sienna Inc. issued 9,200 shares of common stock that were actively trading at $20 with a crane recently advertised for $185,000 Nov-03 When the market price of Sienna Inc's common stock was double its par value, Sienna Inc, issued 30,000 of their common stock which was sold at the market price Nov-27 Issued 40,000 common stock at a market price per stock of 150% of their par value Dec-27 Issued 92,000 shares of common stock for cash at $27 per share Dec-31 Net income for the year was $1,100,000. No dividends were declared