The annual report for Malibu Beachwear reported the following transactions affecting stockholders equity: Purchased $350,400 of common stock now held in treasury. Declared cash dividends in the amount of $260,200. Paid the dividends in (b). Issued 104,000 new shares of $0.10 par value common shares for $2 per share. Closed the Dividends account. Prepare journal entries to record each of these events