Moscow Jewelry Company reported the following summarized balance sheet at December 31,2021 : (Click the icon to view the statement.) During 2022, Moscow Jewelry completed these transactions that affected stockholders' equity: (Click the icon to view the transactions.) Read the requirements. Requirement 1. Journalize Moscow Jewelry's transactions. Explanations are not required. (Record debits first, then credits. Exclude explanations from any journal entries.) Feb 13: Issued 5,100 shares of common stock for $10 per share. Data table More info Feb 13 Issued 5,100 shares of common stock for $10 per share. Jun 7 Declared the regular cash dividend on the preferred stock. Jun 24 Paid the cash dividend. Aug 9 Declared and distributed a 10% stock dividend on the common stock. Market price of the common stock was $14 per share. Oct 26 Reacquired 400 shares of common stock as treasury stock, paying $15 per share. Nov 20 Sold 200 shares of the treasury stock for $18 per share. Dec 31 Declared a cash dividend of $0.30 per share on the outstanding common stock; dividends will be paid in January, 2023. Requirements 1. Journalize Moscow Jewelry's transactions. Explanations are not required. 2. Report the company's stockholders' equity at December 31,2022 . Net income for 2022 was $27,000