During 2020, Road Pavement Corp. engaged in the following selected transactions:
Jan 01:	Issued 25,000 shares of $3 par value common stock at $7 per share.
Jun 15:	Re-acquired 1,000 shares of common stock sold in Jan for $5 per share.
Aug 10:	Sold 400 shares of the re-acquired common stock purchased in June for $8 per share.
Sept 30:	The Board of Directors declared and recorded a cash dividend of $0.30 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 $10 per share.
Required:
(a) Record the Journal Entries for the above transactions: (b) Prepare the Stockholders Equity Section of the Balance Sheet if the Retained Earnings at the end of the year has a balance of $95,000.