(a) Journalize the transactions and the closing entries for net income and dividends. (b) Using T-Accounts; Enter the beginning balances, and post the entries, from (a) above, to the stockholders' equity accounts. (Note: Open additional stockholders' equity accounts as needed.) (c) Prepare a partial Balance Sheet of just the Stockholders' Equity section at December 31, 2017. On January 1, 2017, Matthew Corporation had the following stockholders' equity accounts, Common Stock (S10 par value, 75,000 shares issued and outstanding) Paid-in Capital in Excess of Par-Common Stock Retained Earnings S750,000 150,000 300,000 Jan. 15 Declared a $1 cash dividend per share to stockholders of record on January 31, payable February 15. 15 Paid the dividend declared in January. Feb. Apr. 15 Declared a 10% stock dividend to stockholders of record on April 30, distributable May 15. On April 15, the market price of the stock was $14 per share. May 15 Issued the shares for the stock dividend. July 1 Announced a 2-for-1 stock spiit. The market price per share prior to the announcement was $15. (The new par value is $5.) Declared a S0.60 per share cash dividend to stockholders of record on December 15, payable January 10, 2018. Determined that net income for the year was $250,000. Dec. 31