plesase fill in missing journal entries for JULY 6, AUG 22

please fill in "Less: cash dividends declared"

Kohler Corporation reports the following components of stockholders' equity on December 31, 2013: Common stock-$15 par value, 100,000 shares authorized, 40,000 shares issued and outstanding Paid-in capital in excess of par value, common stock Retained earnings $ 600,000 70,000 400,000 Totall stockholders' equity $1,070,000 In year 2014, the following transactions affected ts stockholders equity accounts Jan. Jan. 1 5 Purchased 5,000 shares of its own stock at $20 cash per share. Directors declared a $4 per share cash dividend payable on Feb. 28 to the Feb. 5 stockholders of record. Feb. 28 Paid the dividend declared on January 5. July 6 Sold 1,875 of its treasury shares at $24 cash per share. Aug. 22 Sold 3,125 of its treasury shares at $17 cash per share. Sept. 5 Directors deciared a $4 per share cash dividend payabe on October 28 to the September 25 stockholders of record Oct. 28 Paid the aividend declared on September 5. Dec. 31 Closed the $408,000 credit balance (from net income) in the Income Summary account to Retained Earnings