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 $1,125,000 70,000 400,000 $1,595,000 Total stockholders' equity In year 2018, the following transactions affected its stockholders' equity accounts. 1 Purchased 5,500 shares of ita own stock at $20 canh per ahare. 5 Directora declared a $2 per share canh dividend payable on February 28 to the February 5 stockholdern of record. 28 Paid the dividend declared on January 5. 6 Sold 2,063 of its treasury shares at $24 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. Jan. Jan. Feb. July Aug. Sept. 28 Paid the dividend declared on September 5. Oct. Required: 1. Prepare journal entries to record each of these transactions for 2018