Journalize the transactions

On January 1, 2017, Blue Spruce Corp. had these stockholders' equity accounts. During the year, the following transactions occurred. Journalize the transactions. (Include entries to close net income and dividends to Retained Earnings.) (Record entries in the order displayed In the problem statement. Credit is entered. Do not Indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts.)