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321 Preferred Stock 322 Paid-In Capital in Excess of Par-Preferred Stock 331 Paid-In Capital from Sale of Treasury Stock 340 Retained Earnings 351 Cash Dividends 352 Stock Dividends Alpine Energy Corporabion has 275,500 shares of $30 par common slock outslanding. On August 2 . Apine Energy declared a 2% stock dividend to be issued Joumaize the entros required on August 2, Septemoer is, and Octooer b Instructions Chart of Accounts Als, CHART OF ACCOUNTS Alpine Energy Corporation General Ledger ASSETS 110 Cash 120 Accounts Receivable 131 Notes Receivable 132 Interest Receivable 141 Inventory 145 Office Supplies REVENUE 410 Sales 610 Interest Revenue EXPENSES 510 Cost of Goods Sold 515 Credit Card Expense Chart of Accounts Alt 241 Salaries Payable 710 Interest Expense 261 Mortgage Note Payable Jo EQUITY 236 Stock Dividends Distributable 311 Common Stock 312 Paid-In Capital in Excess of Par-Common Stock 315 Treasury Stock 321 Preferfed Stock 322 Paid-In Capital in Excess of Par-Preferred Stock 331 Paid-In Capital from Sale of Treasury Stock 340 Retained Earnings \begin{tabular}{|c|c|c|c|c|c|c|c|c|} \hline & & & JOURNAL: & & & Score: 44/63 & & COUN \\ \hline & DATE: & DESCPIPTION & & POST REF. & Debrt: & CREOIT & ASSETS & 4 \\ \hline 1. & Aug. 2 & Stock Dividends & & & 3,600,000.00 & & & \\ \hline 2 & & Stock Dividends Distributable & & & & 720,000.00 & & \\ \hline 3 & Jan. 12 & b & & & & & & \\ \hline 4 & 0ct. 8 & Stock Dividends Distributable & & & 30,600.00 & & & \\ \hline & & Common Stock & & & & 30.600 .00 & & \\ \hline \end{tabular} Points