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Kohler Corporation reports the following components of stockholders' equity on December 31, 2016: Common stock-$20 par value, 100.000 shares authorized, 40.000 shares issued and outstanding Paid-in capital an excess of par value, common stock Retained earnings Total stockholders' equity 5 800,000 70,000 370,000 51, 240,000 In year 2017, the following transactions affected its stockholders' equity accounts 1 Purchased 5,000 shares of its own stock at 525 cash per share. 5 Directors declared a $2 per share canh dividend payable on February 28 to the February 5 stockholders of record. Feb 28 Paid the dividend declared on January 5. July 6 Sold 1,75 of treasury shares at $29 cash per share Aug 22 Sold 3,125 of its treasury shares at $22 cash per share. Sept. 5 Directors declared a $2 per share cash dividend payable on October 28 to the Baptember 25 stockholders of record Oct 20 Paid the dividend declared on September 5. Dec 31 Closed the $420,000 credit balance (com net income in the Income Sumary account to Retained Earnings. Required: 1. Prepare joumal entries to record each of these transactions for 2017, 2. Prepare a statement of retained earnings for the year ended December 31, 2017 3. Prepare the stockholders' equity section of the company's balance sheet as of December 31, 2017 Journal entry worksheet Record the purchase of 5,000 shares of its own common stock for $25 cash per share Note: Enter debits before credits Date General Journal Jan 01 Debit Credit 900,000 Record entry Clear entry View general Journal Journal entry worksheet Record the declaration of a cash dividend of $2 per share. Note: Enter debits before credits. General Journal Debit Credit Date Jan 05 Record entry Clear entry View general journal Journal entry worksheet Record the payment of the cash dividend. Note: Enter debits before credits General Journal Debit Credit Date Feb 28 Record entry Clear entry View general journal Journal entry worksheet Record the reissue of 1,875 shares of the treasury stock for $29 cash per share Note: Enter debits before credits General Journal Debit Credit Date Jul 06 Record entry Clear entry View general Journal Journal entry worksheet 8 Record the reissue of 3,125 shares of the treasury stock for $22 cash per share. Note: Enter debits before credits Date General Journal Debit Credit Aug 22 Record entry Clear entry View general journal Journal entry worksheet 3 4 5 4 7 6 8 Record the declaration of a cash dividend of $2 per share. Note: Enter debits before credits. Date General Journal Debit Credit Sep 05 Record entry Clear entry View general journal Journal entry worksheet > ed Record the entry to close the income summary account having a credit balance of $428,000. Note: Enter debits before credits General Journal Debit Credit Date Dec 31 Record entry Clear entry View general Journal ces KOHLER CORPORATION Statement of Retained Earnings For Year Ended December 31, 2017 Retained earnings, Dec 31, 2016 $ 370,000 Add. Net income 370,000 w Less: Cash dividends declared $ 370,000 KOHLER CORPORATION Stockholders' Equity Section of the Balance Sheet December 31, 2017 Total contributed capital 0 Total stockholders' equity $ 0