Rocklin Corportation reports the following components of stockholders' equity on December 31, 2009 Common Stock--$25 par value, 100,000 shares authorized, 45,000 shares issued and outstanding...............................1,125,000 Paid in Capital in excess of par value, common stock......................60,000 Retained earnings................................................................460,000 Total stockholders equity.....................................................1,645,000 In year 2010, the following transactions affected its stockholder equity accounts. Jan. 1 purchased 4,500 shares of its own stock at $25 cash per share. Jan 5 directors declared a $3 per share cash dividend payable onFeb.28 to the Feb.5 stock holders of records. Feb 28 paid the dividend declared on Jan5. July 6 sold 1688 of its treasury share at $29 cash per share. Aug22 Sold 2,812 of its treasury shares at 22 cash per share. Sept. 5 Directories declared a $3 per share cash dividend payable onoctober 28 to the septmber 25 stock holders of record oct 28 paid the divedend declared on september 5. Dec 31 Closed the 388,000 credit balance (from net income) in theincome summary account to retained earnings. Required 1- prepare a journal entries to record each of these transactions for2010. 2- prepare a statement of retained earnings for the year ended december31,2010. 3-prepare the stockholder's equity section of the company's balancesheet as of december 31,2010