Kohler Corporation reports the following components of stockholders' equity on December 31, 2017 Common stock-$25 par value, 100,000 shares authorized 45,000 shares issued and outstanding Paid-in capital in excess of par value, common stock Retained earnings Total stockholders' equity $1,125,000 70,000 400,000 $1,595,000 In year 2018, the following transactions affected its stockholders' equity accounts. Jan. Jan. Teb. July Aug. Sept. 1 Purchased 5,500 shares of its own stock at $20 cash per share. 5 Directors declared a $2 per share cash dividend payable on February 28 to the February 5 stockholders of record. 28 Paid the dividend declared on January 5. 6 Sold 2,063 of its treasury shares at 524 cash per share. 22 Sold 3,437 of its treasury shares at $17 cash per share. 5 Directors declared a $2 per share cash dividend payable on October 28 to the September 25 stockholders of record. 28 Paid the dividend declared on September 5. Oct. Required: 1. Prepare journal entries to record each of these transactions for 2018