The following selected transactions occurted during the year: Jan. 22 Paid cash didects of $0.08 per share on the commga slock. The dividend had been properly recorded when dectared on Decomber 1 of the preceding fecal year for $28,000 Apr. 10 Issued 75,000 shares of common stock for $24 per share. Jun. 6 Sold all of the treasury stock lor $26 pet share. Jui, 5 Declared a 4 Ks stoek owdend on common stock, to be capitalized at the market price of the stock, Which is $25 per share: Aug. Is Issued the certificates for the dividend declared on July 5. Nav 23 Purchased 30,000 thares of treasiay stock for 519 por share Dec. 28 Doclared a 50.10 -per-share dividend on common stock. 31 Closed the two dvidends socounts to Retained Earnings. Required: Chart of Acoounts for eract worbing of acobunt stes. and Zess" is nat required" negative numbers use a minus sign *