2 Purchased 6,000 shares of its own stock at $23 cash per share. 5 Directors declared a $2 per share cash dividend payable on February 28 to the February 5 stockholders of record. Jan. Jan. 28 Paid the dividend declared on January S. 6 Sold 2,300 of its treasury shares at $27 cash per share. Feb. July Aug. 22 Sold 3,700 of its treasury shares at $20 cash per share. Sept. 5 Directors declared a $2 per share cash dividend payable on October 28 to the Septenber 25 stockholders of record. 28 Paid the dividend declared on September 5. 31 Closed the $233,5ee credit balance (from net income) in the Income Summary account to Retained Earnings. Oct. Dec. Statement of Stockholders Equity Impact on Equity General Ledger General Journal Trial Balance Requirement RE During the year, the following transactions affected its stockholdersO equity accounts. Prepare the necessary journal entries. If no Tournal entry is regred, select "No journal entry required" in the first input box. View journal entry worksheet View transaction list Credit Debil Account Title Date No 138,000 Jan 02 Treasury stock, Common 138,000 Cash 108.000 Retained eamings Common dividend payable Jan 05 108.000 Common dividend payable 108,000 Feb 28 108,000 Cash Cash Treasury stock, Common Paid in capital, Treasury stock Jul 06 74,000 Cash Aug 22 Paidin capital, Treasury stock Retained eamings Treasury stock, Common Retained eamings Sep 05 Common dividend payable Od 28 Common dividend payable Cash Income summary Dec 31 Retained eamings