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PR 13-4B Entries for selected corporate transactions OBJ. 3,4,5,6 Nav-Go Enterprises Inc. produces aeronautical navigation equipment. The stockholders" equity accounts of Nav-Go Enterprises Inc., with balances on January 1,2014 , are as follows: The following selected transactions occurred during the year: Jan. 15. Paid cash dividends of $0.06 per share on the common stock. The dividend had been properly recorded when declared on December 1 of the preceding fiscal year for $34,320. Mar. 15. Sold all of the treasury stock for $6.75 per share. Apr. 13. Issued 200,000 shares of common stock for $8 per share: June 14. Declared a 3% stock dividend on common stock, to be capitalized at the market price of the stock, which is $7.50 per share. July 16. Issued the certificates for the dividend declared on June 14. Oct. 30. Purchased 50,000 shares of treasury stock for $6 per share. Dec. 30. Declared a \$0.08-per-share dividend on common stock. 31. Closed the credit balance of the income summary account, $775,000. 31. Closed the two dividends accounts to Retained Earnings. Instructions 1. Enter the January 1 balances in T accounts for the stockholders' equity accounts listed. Also prepare T accounts for the following: Paid-In Capital from Sale of Treasury Stock; Stock Dividends Distributable; Stock Dividends; Cash Dividends. 2. Journalize the entries to record the transactions, and post to the eight selected accounts. 3. Prepare a retained earnings statement for the year ended December 31,2014. 4. Prepare the Stockholders' Equity section of the December 31,2014 , balance sheet. er a zoro for the final balance if appropriate. 2. Jan. 15 Mar. 15 Apr. 13 June 14 Juy 16 Oct. 30 Dec: 30 31 31 \begin{tabular}{|c|} \hline NAV-GO ENTERPRISES INC. \\ Balance Sheet \\ December 31,2014 \\ \hline \end{tabular} Paid-in capital: Common stock, $8 stated value ( 900,000 shares authorized, 844,600 shares lasued) Excess of issue price over stated value From sale of treasury stock Total paid-in capital Retained eamings Total Deduct treasury stock (50,000 shares at cost) Total stockholders' equity