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Kohler Corporation reports the following components of stockholders equity on December 31, 2013:

Common stock$10 par value, 100,000 shares authorized, 60,000 shares issued and outstanding	$	600,000
Paid-in capital in excess of par value, common stock		60,000
Retained earnings		460,000
Total stockholders equity	$	1,120,000

In year 2014, the following transactions affected its stockholders equity accounts.
Jan.	1		Purchased 6,000 shares of its own stock at $20 cash per share.
Jan.	5		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 2,250 of its treasury shares at $24 cash per share.
Aug.	22		Sold 3,750 of its treasury shares at $17 cash per share.
Sept.	5		Directors declared a $4 per share cash dividend payable on October 28 to the September 25 stockholders of record.
Oct.	28		Paid the dividend declared on September 5.
Dec.	31		Closed the $368,000 credit balance (from net income) in the Income Summary account to Retained Earnings.

Required: Prepare Journal Entries to record each of these transactions for 2014.