Brubeck Construction reported the following at December 31,2017 Shareholders' equity 6% Cumulative preferred stock-$30 par value 60,000 shares authorized; 20,000 shares issue Common Stock - S.10 par value: 250,000 share authorized 120,000 issued Additional paid-in capital Retained earnings Treasury shares at cost (1,628) S 600,000 12,000 1,428,000 235,635 24.420 S 2,251,215 Total shareholders' equity The following transactions occurred during 2018 Purchased 6,350 shares of treasury stock at a market price of $16 per share. Declared a dividend of S.22 per common share to shareholder of record on 2/22/18 Paid the semiannual dividend on the 6% preferred stock, and the common stock dividend declared on 2/15 Sold 5,750 treasury shares at a market price of S18. Brubeck uses the FIFO method to determine the cost of treasury shares. Paid the semiannual dividend on the 6% preferred stock. Sold 45,000 shares of common stock at a market price of $21 per share Declared a 5% stock dividend on common shares outstanding when the market value of the stock was S22 per share Recorded net income for the year of S375,400 for fiscal year 2018 2/15/18 8/20/18 10/15/18 11/15/18 12/31/18 Required: 1. Record journal entries for each of the 2018 transaction. Prepare statements of stockholders' equity for the years ending December 31, 2018 in good form. Calculate earnings-per-share for 2018 Calculate earnings-per-share for 2018 assuming no preferred dividends were paid. 2. 3. 4