28. Please consider the following fact set: On 6-1-18, Costello's Sporting Goods, Inc. issued 40,000 shares of $15 par value stock for $20 per share. Let's record this transaction. On 1-9-19, the Company declared a $1 per share cash dividend on common shares outstanding. The dividend will be paid on 2 1-19 to stockholders of record on 1-22-19 Required. Please prepare the General Journal Entries (in the full proper form) to reflect all of the above transactions 29. Concerning a Partner's withdrawal from the firm, please note the following: As of 12 31-18, the partners have the following capital balances: o J. Roman $42,000, T Peters - $88,000, and R. Huang - $12,000. The partners share income and loss equally.) Roman is to receive $38,000 cash upon withdrawal from the partnership, effective 12-31 18. Required. Please prepare the General Journal Entry in the full proper form) to reflect J. Roman's Withdrawal from the Partnership