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Arabian Gulf Corporation reports the following stockholders' equity section on December 31, 20 Common stock; $10 par value; 500,000 shares authorized; 300,000 shares issued and outstanding ---- ..... Paid in capital in excess of par value, common stock $ 3,000,000 ...400,000 900,000 Retained earnings.. Total $4,300,000 The Corporation completed the following transactions in 2021. 1- Jan. 10, Directors declared a $1 per share cash dividend payable on March 15 to the Jan. 2- Mar. 01, Purchased 20,000 shares of its own common for $15 per share. 3- Mar. 31. Paid the cash dividend declared on Jan. 10. 4- May 01, Sold 12,000 of its treasury shares at $15 cash per share. 5- Sep. 30, Directors declared a 30% stock dividend when the share market price is $16. 5- Nov. 01, Distributed stock dividends declared on Sep. 30. 7- Nov. 15, The company implemented 5-for-1 stock split for the common stock. Required: Prepare journal entries to record each of these transactions for 2021