Prepare the journal entries to record the transactions that took place

Cullumber Rental Corporation had the following balances in its shareholders' equity accounts at January 1, 2017: Accumulated other comprehensive income (loss) Contributed surplus-reacquisition of common shares (22,000) 555,000 Retained earnings 1,490,000 Common shares (35,000 shares) 770,000 Cullumber had the following transactions and events during 2017: Feb. 2 Repurchased 1,200 shares for $58,800. Apr. 17 Declared and paid cash dividends of $61,000. Oct. 29 Issued 2,100 shares for $104,000 cash. Reported comprehensive income of $377,000, which included other comprehensive income of $45,000. Dec. 31