On January 1, 2024, Dolar Incorporated had the following account balances in its shareholders' equity accounts. Common stock, $1 par, 246,000 shares issued Paid-in capital-excess of par, common Paid-in capital-excess of par, preferred Preferred stock, $100 par, 17,000 shares outstanding $ 246,000 492,000 170,000 1,700,000 Retained earnings Treasury stock, at cost, 4,600 shares 3,400,000 23,000 During 2024, Dolar Incorporated had several transactions relating to common stock. January 15: February 17: April 10: July 18: December 1: December 20: Required: Declared a property dividend of 100,000 shares of Burak Company (book value $11.4 per share, fair value $9.70 per share). Distributed the property dividend. A 2-for-1 stock split was declared and distributed on outstanding common stock and effected in the form of a stock dividend. (Dolar chose to reduce Paid-in capital-excess of par.) The fair value of the stock was $4 on this date. Declared and distributed a 3% stock dividend on outstanding common stock. The fair value is $5 per share. Declared a 50 cents per share cash dividend on the outstanding common shares. Paid the cash dividend. Without preparing journal entries, prepare the shareholders' equity section of Dolar's balance sheet as of December 31, 2024. Assume net income is $460,000 for 2024. Note: Negative amounts should be entered with a minus sign. Dolar Incorporated Balance Sheet (Partial) December 31, 2024 Shareholders' equity