Journalize the entries to record the following transactions for Wilderness Resorts Inc. Refer to the Chart of Accounts for exact wording of account titles. Jan. 31 Reacquired 21,900 shares of its common stock at $31 per share. Apr. 20 Sold 11,300 of the reacquired shares at $41 per share. Oct. 4 Sold the remaining shares at $27 per share. Using the following accounts and balances, prepare the Stockholders Equity section of the balance sheet. Refer to the lists of Accounts and Amount Descriptions provided for the exact wording of the answer choices for text entries. Two hundred fifty thousand shares of common stock are authorized, and 15,100 shares have been reacquired. Common Stock, $50 par $10,650,000 Paid-In Capital from Sale of Treasury Stock 320,000 Paid-In Capital in Excess of ParCommon Stock 3,190,000 Retained Earnings 19,200,000 Treasury Stock 981,500 Rockwell Inc. reported the following results for the year ended June 30, 2016: Retained earnings, July 1, 2015 $3,965,000 Net income 742,000 Cash dividends declared 99,600 Stock dividends declared 48,900 Prepare a retained earnings statement for the fiscal year ended June 30, 2016. Refer to the lists of Accounts, Labels, and Amount Descriptions provided for the exact wording of the answer choices for text entries. Enter all amounts as positive numbers. The word Less is not required. Fairmount Inc., a developer of radiology equipment, has stock outstanding as follows: 20,000 shares of cumulative preferred 3% stock, $150 par, and 67,000 shares of $25 par common. During its first four years of operations, the following amounts were distributed as dividends: first year, $60,400; second year, $83,800; third year, $155,280; fourth year, $171,740. Calculate the dividends per share on each class of stock for each of the four years. Round all answers to two decimal places. If no dividends are paid in a given year, enter "0". 1st Year 2nd Year 3rd Year 4th Year Preferred stock (dividend per share) $ $ $ $ Common stock (dividend per share) $ $ $ $