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On December 31, 2024. Cullumber Company had 1,290,000 shares of $5 par common stock issued and outstanding. At December 31 . 2024 stoch id oters' equity had the mounts listed here: Transactions during 2025 and other information related to stockholders' cquity accounts were as follows: 1. On January 10 , issued at $106 per thare 125,000 shares of $100 par value, Bh cumblative prefertred stock. 2. Onfebruary 8, reacquired 13,200 shares of its common stock for $12 per share. 5. On May 9, declared the vearly cash dividend on preferred stock, payable June 10 , to stockholders of record on May 31. of record on July 1. 5. Net income for 2025 was $3,651,000 Record the journal entries that are required for items 1-5 above. (Record entries in the order displayed in the problem statement. Credit occount titles are outomatically indented when amount is entered. Do not indent manually. "If no entry is required, select "No Entry" for the account tities and enter O for the amounts. List all debit entries before credit entries.) (To close net income) (To close casth dividends)