Dublin Jewelry Company reported the following summarized balance sheet at December 31, 2021: (Click the icon to view the statement.) During 2022, Dublin Jewelry completed these transactions that affected stockholders' equity: (Click the icon to view the transactions.) Read the requirements. Requirement 1. Journalize Dublin Jewelry's transactions. Explanations are not required. (Record debits first, then credits. Exclude explanations from any journal entries.) Feb 13: Issued 5,000 shares of common stock for $13 per share. Date Feb 13 Cash Common Stock Journal Entry Accounts Paid-in Capital in Excess of Par-Common Jun 7: Declared the regular cash dividend on the preferred stock. Journal Entry Date Accounts Jun 7 Retained Earnings Dividends Payable Debit Credit 65,000 Requirements 40,00 25,00 1. Journalize Dublin Jewelry's transactions. Explanations are not required. 2. Report the company's stockholders' equity at December 31, 2022. Net income for 2022 was $24,000. Debit Credit Data table - X Assets Current assets $ 33,800 107,300 Property and equipment, net 141,100 Total assets Liabilities and Equity Liabilities $ 37,900 Stockholders' equity: $0.30 cumulative preferred stock, $15 par, 400 shares issued 6,000 Common stock, $8 par, 6,100 shares issued 48,800 Paid-in capital in excess of par-common 17,400 Retained earnings 31,000 $ 141,100 Total liabilities and equity