The stockholders' equity accounts of Cheyenne Corp. on January 1, 2025, were as fol During 2025, the corporation had the following transactions and events pertaining to its stockholders' equity. Feb. 1 Issued 6,500 shares of common stock for $39,000. Mar. 20 Purchased 1,300 additional shares of common treasury stock at $7 per share. Oct. 1 Declared a 7% cash dividend on preferred stock, payable November 1. Nov. 1 Paid the dividend declared on October 1. Dec. 1 Declared a $0.50 per share cash dividend to common stockholders of record on December 15 , payable December 31,2 Dec. 31 Determined that net income for the year was $365,000. Paid the dividend declared on December 1. Journalize the transactions. (Include entries to close net income and dividends to Retained Earnings) (Record entries in the order displayed in the problem statement. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.) (To close Income Summary and transfer net income to Retained Earnings) (To close Cash Dividends to Retained Earnings) (To record payment of cash dividends payable) Enter the beginning balances in the accounts and post the journal entries to thest order of joumal entries recorded in the previous part. For accounts that have zero enci 3 an the entry should be the balance date and Retained Earnings Cash Dividends Treasury Stock Prepare the stockholders' equity section of the balance sheet at December 31,2025 . (Enterian wame only and do not provide descriptive information:)