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The annual report for Malibu Beachwear reported the following transactions affecting stockholders equity:

a.	Purchased $350,500 of common stock now held in treasury.
b.	Declared cash dividends in the amount of $260,250.
c.	Paid the dividends in (b).
d.	Issued 105,000 new shares of $0.10 par value common shares for $2 per share.
e.	Closed the Dividends account.

L Record the purchase of350.500 common stock 2 Record the cash dhidends dacisred in the smount of Record the u1,c00 shares o 30.20 prvalue Hints Aeferenc eBook & Resource 5.00 points 102,500 5003 Endino