The statement of retained earnings of Gary Larson Publishers is presented below:

GARY LARSON PUBLISHERS
Statement of Retained Earnings
For the Year Ended December 31, 2024
($ in millions)
Retained earnings, January 1		$ 215
Add:	Net income	88
Deduct:	Cash dividend	(24)
	Stock dividend (1 million shares of $1 par common stock)	(12)
	Property dividend (Garfield Company preferred stock held as a short-term investment)	(9)
	Sale of treasury stock (cost $52 million)	(12)
Retained earnings, December 31		$ 246

Required:

For the transactions that affected Larsons retained earnings, reconstruct the journal entries that can be used to determine cash flows to be reported in a statement of cash flows.

Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in millions (i.e., 10,000,000 should be entered as 10).