For each transaction, indicate the impact on total stockholders' equity. Enter decreases to equity as negative values. Verify that total Stockholders' equity as of December 31, as calculated, agrees with the amount reported on the balance sheet.

During the year, the following transactions affected its stockholders' equity accounts. Jan. Jan. Feb. July Aug. Sept. 2 Purchased 5,000 shares of its own stock at $23 cash per share. 5 Directors declared a $2 per share cash dividend payable on February 28 to the February 5 stockholders of record. 28 Paid the dividend declared on January 5. 6 Sold 1,900 of its treasury shares at $27 cash per share. 22 Sold 3,100 of its treasury shares at $20 cash per share. 5 Directors declared a $2 per share cash dividend payable on October 28 to the September 25 stockholders of record. 28 Paid the dividend declared on September 5. 31 Closed the $312,500 credit balance (from net income) in the Income Summary account to Retained Earnings. Oct. Dec. Requirement General Journal General Ledger Trial Balance Statement of Stockholders RE Equity Impact on Equity For each transaction, indicate the impact on total stockholders' equity. Enter decreases to equity as negative values. Verify that total Stockholders' equity as of December 31, as calculated, agrees with the amount reported on the balance sheet. Dates: Jan 01 to: Dec 31 $ 790,000 (92,000) (72,000) 0 40,500 50,000 Impact on equity Total Stockholders' Equity - January 1 Jan. 2) Purchased 5,000 shares of its own stock at $23 cash per share. Stockholders' equity decreased Jan. 5) Directors declared a $2 per share cash dividend payable on Feb. 28 to the Feb. 5 Stockholders' equity decreased stockholders of record. Feb. 28) Paid the dividend declared on January 5. No change in total equity Jul. 6) Sold 1,900 of its treasury shares at $27 Stockholders' equity increased cash per share. Aug. 22) Sold 3,100 of its treasury shares at $20 cash per share Stockholders' equity increased Sep. 5) Directors declared a $2 per share cash dividend payable on October 28 to the September Stockholders' equity decreased 25 stockholders of record. Oct. 28) Paid the dividend declared on September No change in total equity 5. Dec. 31) Closed the $312,500 credit balance (from net income) in the Income Summary account to Stockholders' equity increased Retained Earnings. Total Stockholders' Equity - as calculated on December 31 Total Stockholder's Equity as reported on Stockholder's Equity tab Unreconciled difference: (80,000) 0 591,500 $ 1,228,000 $ 947,300 280,700 $