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, 2018 ($ in millions)
Retained earnings, January 1		$	225
Add:	Net income		81
Deduct:	Cash dividend		(18	)
	Stock dividend (1 million shares of $1 par common stock)		(10	)
	Property dividend (Garfield Company preferred stock held as a short-term investment)		(14	)
	Sale of treasury stock (cost $56 million)		(13	)
Retained earnings, December 31		$	251

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