At December 31, 2018, common shares consisted of the following: Required: Infer from the reports the events and transactions that affected Renn-Dever Corporation's retained earnings during 2019,2020 , and 2021. Prepare the journal entries that reflect those events and transactions. (Hint: In lieu of revenues and expenses, use an account titled "Income summary" to close net income or net loss.) (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)