Shown below in T-account format are the changes affecting the retained earnings of Brenner-Jude Corporation during 2021 . At January 1, 2021, the corporation had outstanding 106 million common shares, \$1 par per share. Required: 1. From the information provided by the account changes, you should be able to recreate the transactions that affected Brenner-Jude? retained eamings during 2021. Prepare the journal entries that Brenner-Jude must have recorded during the year for these transactions. (Hint: In lieu of revenues and expenses, use an account titled "income summary" to close net income or net loss.) 2. Prepare a statement of retained earnings for Brenner-Jude for the year ended 2021. Complete this question by entering your answers in the tabs below. From the information provided by the account changes, you should be able to recreate the transactions that affected Brenner-jude's retained eamings during 2021. Prepare the journal entries that Brenner-Jude must have recorded during the year for these transactions. (If no entry is required for a transaction/event, select "No fournal entry required" in the first account field. Enter your answers in millions (i.e., 10,000,000 should be entered as 10).)