Exercise 21-18 (Algo) Spreadsheet entries from statement of retained earnings [LO21-3, 21-4, 21-5, 21-6, 21-7, 21-8]

The statement of retained earnings of Gary Larson Publishers is presented below.

GARY LARSON PUBLISHERS Statement of Retained Earnings For the Year Ended December 31, 2021 ($ in millions)
Retained earnings, January 1		$	250
Add:	Net income		62
Deduct:	Cash dividend		(19	)
	Stock dividend (1 million shares of $1 par common stock)		(22	)
	Property dividend (Garfield Company preferred stock held as a short-term investment)		(18	)
	Sale of treasury stock (cost $40 million)		(8	)
Retained earnings, December 31		$	245

Required: For the transactions that affected Larsons retained earnings, reconstruct the journal entries that can be used to determine cash flows to be reported in a statement of cash flows. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in millions (i.e., 10,000,000 should be entered as 10).)