Context Corporation reports the following components of stockholders equity on December 31, 2011.

Common stock$10 par value, 100,000 shares authorized, 40,000 shares issued and outstanding	$	400,000
Paid-in capital in excess of par value, common stock		70,000
Retained earnings		400,000
Total stockholders' equity	$	870,000

In year 2012, the following transactions affected its stockholders equity accounts.
Jan.	1		Purchased 5,000 shares of its own stock at $20 cash per share.
Jan.	5		Directors declared a $4 per share cash dividend payable on Feb. 28 to the Feb. 5 stockholders of record.
Feb.	28		Paid the dividend declared on January 5.
July	6		Sold 1,875 of its treasury shares at $24 cash per share.
Aug.	22		Sold 3,125 of its treasury shares at $17 cash per share.
Sept.	5		Directors declared a $4 per share cash dividend payable on October 28 to the September 25 stockholders of record.
Oct.	28		Paid the dividend declared on September 5.
Dec.	31		Closed the $388,000 credit balance (from net income) in the Income Summary account to Retained Earnings.

Required:
1.	Prepare journal entries to record each of these transactions for 2012. (Omit the "$" sign in your response.)

Date		General Journal	Debit	Credit
Jan.	1	(Click to select) Common dividend payable Accounts payable Common stock Contributed capital, treasury stock Treasury stock, common Retained earnings Cash Goodwill
		(Click to select) Common stock Goodwill Cash Treasury stock, common Contributed capital, treasury stock Common dividend payable Accounts payable Retained earnings
Jan.	5	(Click to select) Contributed capital, treasury stock Goodwill Accounts payable Common dividend payable Income summary Treasury stock, common Retained earnings Cash
		(Click to select) Contributed capital, treasury stock Treasury stock, common Goodwill Accounts payable Cash Retained earnings Common dividend payable Common stock
Feb.	28	(Click to select) Common dividend payable Income summary Accounts payable Retained earnings Cash Treasury stock, common Contributed capital, treasury stock Common stock
		(Click to select) Dividend earned Common stock Cash Contributed capital, treasury stock Accounts payable Treasury stock, common Retained earnings Common dividend payable
July	6	(Click to select) Goodwill Cash Treasury stock, common Income summary Contributed capital, treasury stock Common stock Accounts payable Retained earnings
		(Click to select) Treasury stock, common Accounts payable Goodwill Common stock Cash Retained earnings Common dividend payable Contributed capital, treasury stock
		(Click to select) Common stock Cash Goodwill Treasury stock, common Retained earnings Common dividend payable Contributed capital, treasury stock Accounts payable
Aug.	22	(Click to select) Income summary Accounts payable Common stock Common dividend payable Contributed capital, treasury stock Retained earnings Treasury stock, common Cash
		(Click to select) Treasury stock, common Retained earnings Income summary Common dividend payable Common stock Cash Accounts payable Contributed capital, treasury stock
		(Click to select) Accounts payable Common dividend payable Treasury stock, common Contributed capital, treasury stock Cash Common stock Retained earnings Income summary
		(Click to select) Common stock Income summary Treasury stock, common Retained earnings Goodwill Cash Contributed capital, treasury stock Common dividend payable
Sept.	5	(Click to select) Goodwill Cash Common stock Contributed capital, treasury stock Common dividend payable Retained earnings Treasury stock, common Income summary
		(Click to select) Common dividend payable Income summary Accounts payable Retained earnings Contributed capital, treasury stock Cash Treasury stock, common Common stock
Oct.	28	(Click to select) Income summary Common dividend payable Common stock Treasury stock, common Accounts payable Retained earnings Cash Contributed capital, treasury stock
		(Click to select) Cash Accounts payable Contributed capital, treasury stock Common dividend payable Treasury stock, common Income summary Retained earnings Common stock
Dec.	31	(Click to select) Common dividend payable Accounts payable Goodwill Cash Contributed capital, treasury stock Retained earnings Income summary Treasury stock, common
		(Click to select) Retained earnings Cash Accounts payable Common dividend payable Contributed capital, treasury stock Common stock Goodwill Income summary