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Common stock-\$10 par value, 100,600 shares authorized, 40,600 shares issued and outstanding Paid-in capital in excess of par value, conmon stock Retained earnings Total stockholders' equity During the current year, the following transactions affected its stockholders' equity accounts. January 2 Purchased 4,000 shares of its own stock at $20 cash per share. January 5 0irectors declared a $2 per share cash dividend payable on Februsry 28 to the february 5 stockholders of record. February 28 Paid the dividend dectared on January 5. July 6 Sold 2,000 of its treasury shares at 524 cash per share. August 22 Sold 2,000 of its treasury shares at \$16 cash per share. Septenber 5 Directors declared a \$2 per share cash dividend payable on October 28 to the september 25 stockhotders of record. October 28 Paid the dividend declared on September 5 . Deceaber 31 Closed the $388, e0e credit balance (from net incone) in the Income Summary 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. Complete this question by entering your answers in the tabs below. Prepare journal entries to record each of these transactions. Record the purchase of 4,000 shares of its own common stock for $20 cash per share. Record the declaration of a cash dividend of $2 per share. Record the payment of the cash dividend. Record the reissue of 2,000 shares of the treasury stock for $24 cash per share. Record the reissue of 2,000 shares of the treasury stock for $16 cash per share. Record the declaration of a cash dividend of $2 per share. = journal entry has been entered Record the payment of the cash dividend. Record the entry to close the $388,000 credit balance (from net income) in the Income Summary account to Retained Earnings. Prepare a statement of retained earnings for the current year ended December 31 . (Amounts to be deducted should be indicated by a minus sign.) Prepare the stockholders' equity section of the balance sheet as of December 31 of the current year