[The following information applies to the questions displayed below.] The annual report for Malibu Beachwear reported the following transactions affecting stockholders' equity: a. Purchased $350,000 of common stock now held in treasury. b. Declared cash dividends in the amount of $260,000. c. Paid the dividends in (b). d. Issued 100,000 new shares of $0.10 par value common shares for $2 per share. e. Closed the Dividends account. Prepare journal entries to record each of these events. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)