PART B (JOURNAL ENTRIES): In year 2012, for Wizard Company, the following transactions affecting stockholders' equity occurred: Page 1 of 3 a. On March 1, purchased in the market 400 shares of the company's own common stock at $40 per share. b. On May 24, sold 80 shares of treasury stock for $50 cash per share. c. On July 28, sold 60 shares of treasury stock for $30 cash per share. d. On August 10, declared 5% stock dividends for 1000 shares outstanding with the par value of $1 per share. The market price was $40 per share on that date. e. On September 8, split its stock "10-for-1." 1. Prepare journal entries for each of these transactions. [10 POINTS]