Part Ai. The tollowing intormation and transactions vook places ton Onumum co. cynaszab. March 25 Declared 52 per share cash dividend on 20,000 rwmes et conmen wosk. outstanding. April 20 Pald the cash dividends declared on March 25. Nov. 25 Issued 8,000 common shares at 39 so per share. Dec. 1 Declared a $2.50 per share cash dividend payabis on Jarwary 2.20. 150 chmen shareholders. Dec.31Preparedclosingentries.Theclosingbalanceinthelncomewumteryacoinn credit tor $52.000. REQUIRED: ii) If Fetained Earnings had in the Petained Earnings account at December 31,253 a calculate the balance in (he marks) General Journal