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The stockholders' equity accounts of Culver Corporation on January 1, 2025, were as follows. During 2025, the corporation had the following transactions and events pertaining to its stockholders' equity. Feb. 1 issued 8,000 shares of common stock for $48,000. Mar. 20 Purchased 1,600 additional shares of common treasury stock at $7 per share. Oct. 1 Declared a 7th cintr dividend on preferred stock, payable November 1. Nov, 1 Paid the dividend declared on October 1. Dec. 1 Declared a $0.50 per share cash dividend to common stockholders of record on December 15, payable December 31,2 Dec. 31 Determined that net income for the year was \$450,000. Paid the dividend declared on December 1. Journalize the transactions. (Include entries to close net income and dividends to Retained Earnings.) (Record entries in the order displayed in the problem statement. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.) Dec. 1 , Cash Dividends 199200 Dividends Payable 199200 Dec31 Income Summary 450000 199200 (To close Income Summary and transfer net income to Retained Earnings) Dec. 31 Retained Earnings 232000 Cah Dwidends (To close Cash Dividends to Retained Earnings) Dec 31 Dividends Payable 199200 Cisil (To record payment of cash dividends payable) Enter the beginning balances in the accounts and post the journal entries to the stockholders' equity accounts. (Post entries in the order of journal entries recorded in the previous part. For accounts that have zero ending balance, the entry should be the balance date and zero for the amount on the normal side of the account.) Paid-in Capital in Excess of Stated Value-Common Stock Cash Dividends