The following transactions occurred during the first year of operations for Cougar Corp. A. For each transaction prepare the journal entry. B. Prepare the stockholder's equity section of the balance sheet. Note: Cougar Corp. earned $125,000 of net income. a. Cougar Corp. sold 9,000 shares of $6 par value common stock for $60,000 b. Cougar Corp. declared dividends of $7.00 per share. c. Cougar Corp. paid dividends declared in (b.). d. Cougar Corp. repurchased 1,400 shares of the stock sold in (a.) for $12 per share e. Cougar Corp. sold 900 of the shares purchased in (d.) for $18 per share DR CR Date