On January $1,2020,$ Agassi Corporation had the following stockholders' equity accounts.

Common Stock $($ $$10$ par value, $50,000$ shares issued and outstanding$)$ $$500,000$

Paid$-in$ Capital $in$ Excess $of$ Par$-$Common Stock $495,000$

Retained Earnings

$635,000$

During $2020,$ the following transactions ${?}^{***}$ccurred.

Jan. $15$ Declared and paid a $$1\mathrm{.}05$ cash dividend per share to stockholders.

Apr. $15$ Declared and paid a $10\%$ stock dividend. The market price of the stock was $$13$ per share.

May $15$ Reacquired $2,200$ common shares at a market price of $$15$ per share.

Nov. $15$ Reissued $1,100$ shares held in treasury at a price of $$19$ per share.

Dec. $31$ Determined that net income for the year was $$360,000.$

$($a$1)$

Journalize the above transactions. $($Include entries to close net income to Retained Earnings.$)($Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$