Kroll Corporation reports the following components of stockholders' equity on December 31, 2011. Prepare a statement of retained earnings for the year ended December 31, 2012. (Amounts to be deducted should be indicated with a minus sign. Omit the "$" sign in your response.) Prepare the stockholders' equity section of the company's balance sheet as of December 31, 2012. (Omit the "$" sign in your response.) In year 2012, the following transactions affected its stockholders' equity accounts. Jan. 2 Purchased 3,200 shares of its own stock at $27 cash per share. Jan. 7 Directors declared a $1 per share cash dividend payable on Feb. 28 to the Feb. 9 stockholders of record. Feb. 28 Paid the dividend declared on January 7. July 9 Sold 500 of its treasury shares at $32 cash per share. Aug. 27 Sold 2,700 of its treasury shares at $25 cash per share. Sept. 9 Directors declared a $1 per share cash dividend payable on October 22 to the September 23 stockholders of record. Oct. 22 Paid the dividend declared on September 9. Dec. 31 Closed the $9,000 credit balance (from net income) in the Income Summary account to Retained Earnings. Required: Prepare journal entries to record each of these transactions for 2012. (Omit the "$" sign in your response.) Share and store files easily and securely. Work with anyone, anywhere