On January 1, 2017, 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 ParCommon Stock		493,000
Retained Earnings		616,000

During 2017, the following transactions occurred.

Jan. 15		Declared and paid a $1.05 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 1,800 common shares at a market price of $16 per share.
Nov. 15		Reissued 900 shares held in treasury at a price of $18 per share.
Dec. 31		Determined that net income for the year was $366,000.

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.)