Rocklin Corporation reports the following components of stockholders' equity on December 31, 2009. Prepare the journal entries: 1-Jan Purchase 4, 500 shares of its own stock at $25 cash per share 5-Jan Directors declare a $3 per share cash dividend payable on Feb 28 to the Feb 5 stockholders of record. 28-Feb Paid the dividend declared on January 5. 6-Jul Sold 1, 688 of it treasury shares at $29 cash per share. 22-Aug sold 2812 of its treasury shares a $22 cash per share. 5-sep Directors declare a $3 per share cash dividend payable on October 28 the September 25 stockholders of record. 28-Oct Paid the dividend declared on September 5. 31-Dec Closed the credit balance from net income) in the Income Summary account to Retained Earnings