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3. Prepare the journal entries required for the following transactions: March 1 m; Rowland Corporation received 5.000 shares of donated common stock from its stockholders. (Note: The company had issued 15,000 shares at par value 9;\" 8.20) May 1:; \"said 5.000sharesotdonatecl'stoc'lt'at 1526 be; see." Sold the remaining donated shares at P 18. From the information in Test #3, prepare the stockholders' equity section of the balance sheet as of (a) March 31, (b) May 31. and (c) July 31 July 1 w; Suppose that in Tests #3 and 4 the 5,000 shares of treasury stock had been purchased for P 110.000 instead of being donated. a) W What entries would be required to record the transactions? Prepare the stockholders' equity section as July 31. V ' of March 31, May 31, and