During 2019, Road Pavement Corp. engaged in the following selected transactions:
Jan 01:	Issued 25,000 shares of $2 par value common stock at $5 per share.
Jun 15:	Re-acquired 1,000 shares of common stock sold in Jan for $4 per share.
Aug 10:	Sold 400 shares of its re-acquired common stock purchased in June for $7 per share.
Sept 30:	The Board of Directors declared and recorded a cash dividend of $0.20 per share outstanding to its share holders.
Nov 30:	Paid the cash dividend declared in September.
Dec 15:	Issued another 5,000 shares of common stock at $8 per share.
Required:
Record the Journal Entries for the above transactions: Prepare the Stockholders Equity Section of the Balance Sheet if the Retained Earnings at the end of the year has a balance of $105,000.