The following is the Shareholders Equity section of the BillyBoB Corporation at December 31,2017: Preferred Stock, 10% annual dividend, $40 par, 100,000 shares authorized, 7,000 shares issued & outstanding. Common Stock, $5 par, 750,000 shares authorized, 112,000 issued & outstanding.. Paid-In Capital in excess of par on preferred... Paid-In Capital in excess of par on common 280,000 ....560, 210,000 1,280,000 January 20, 2018 BillyBoB Corp issued 38,000 shares of common stock for $456,000 cash. February 5, 2018 The price of common stock has increased 25 % since the January 20, 2015 sale. BillyBoB Corp. declared a 10% common stock dividend to shareholders of record February 10th, payable February 18th. February 28, 2018 BillyBoB Corp buys back 13,200 of its own common shares at an average price of $18 cash per share BillyBoB Corp. declared a cash dividend on common stock of 25 cents per share to shareholders of record March 10th, payable March 28th In addition, preferred dividends are declared and paid for the quarter. March 4, 2018 Required: 1. 2. Journalize the above transactions omitting explanations. Prepare a Shareholders Equity section of the BillyBoB Corporation at March 31, 2018, assuming the net income for January, February, and March is $82,000