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Kohler Corporation reports the following components of stockholders' equity at December 31 of the prior year. \begin{tabular}{lrrr} Conmon stock- $10 par value, 100,000 shares authorized, 50,000 shares issued and outstanding & $500,000 \\ 70,000 \\ Paid-in capital in excess of par value, comeon stock & 430,000 \\ Retained earnings & $1,000,000 \\ \hline Total stockholders' equity \end{tabular} During the current year, the following transactions affected its stockholders' equity accounts. January 2 Purchased 6,000 shares of ita own ntock at $25 cash per share. January 5 Directorn deelared a $2 per share cash dividend payable on February 28 to the February 5 stockholders of record. February 28 paid the dividend declared on January 5. July 6 sold 3,000 of its treasury shares at $29 cash per share. Auqust 22. Sold 3,000 of its treasury shares at $21 cash per share. Septenber 5 Directors declared a $2 per thare cash dividend payable on oetober 28 to the September 25 stockholders of record. October 28 . Paid the dividend declared on Septenber 5 . December 31 Closed the $388,000 credit balance (from net incone) in the Incose Sumary account to Retained Earnings. Required: 1. Prepare journal entries to record each of these transactions. 2. Prepare a statement of retained earnings for the current year ended December 31. 3. Prepare the stockholders' equity section of the balance sheet as of December 31 of the current year. Prepare joumal entries to record each of these transactions. Complete this question by entering your answers in the tabs below. Prepare a statement of retained earnings for the current year ended December 31. (Amounts to be deducted sh indicated by a minus sign.) Prepare the stockholders' equity section of the balance sheet as of December 31 of the current year