On January 1, 2020, Agassi Corporation had the following stockholders' equity accounts. Common Stock ($10 par value. 55,000 shares issued and outstanding) Paid-in Capital in Excess of Par-Common Stock Retained Earnings $550,000 490,000 601.000 During 2020. the following transactions occurred. Jan. 15 Apr. 15 May 15 Nov. 15 Dec. 31 Declared and paid a $1.05 cash dividend per share to stockholders. Declared and paid a 10% stock dividend. The market price of the stock was $13 per share. Reacquired 1,800 common shares at a market price of $16 per share. Reissued 900 shares held in treasury at a price of $18 per share. Determined that net income for the year was $364.000. 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 for the amounts.) Debit Credit Account Titles and Explanation Retained Earnings 20 57500 Cash 57500 20 Cash 16200 Treasury Stock 14400 Paid-in Capital from Treasury Stock 1800 20