Sheffield Company has the following stockholders' equity accounts at December 31, 2020. Prepare entries in journal form to record the following transactions, which took place during 2021. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) (1) 300 shares of outstanding stock were purchased at $96 per share. (These are to be accounted for using the cost method.) (2) A $19 per share cash dividend was declared. (3) The dividend declared in (2) above was paid. (4) The treasury shares purchased in (1) above were resold at $103 per share. (5) 480 shares of outstanding stock were purchased at $105 per share. (6) 360 of the shares purchased in (5) above were resold at $95 per share. No. Account Titles and Explanation Debit Credit 1. 2. 3. 4. 5. 6