E13-15 Wal-Mart Stores, Inc., reported these comparative stockholders' equity data (adapted, with amounts in millions except par value): Common stock ($0.10 par value)...... Capital in excess of par value. Retained earnings... January 31, 20X0 19X9 $ 446 $ 445 714 435 25,129 20.741 During 20X0. Wal-Mart completed these transactions:

a. Net income. $5,377

b. Cash dividends declared and paid. $989

c. Issuance of stock for cash. $280 Required 1. Journalize these 20X0 transactions. 2. For each stockholders' equity account, start with the January 31, 19X9, balance and work toward the balance at January 31, 20X0 to show how your journal entries accounted for the changes in the Wal-Mart accounts.