The stockholders' equity accounts of Crane Corporation on January 1, 2025, were as follows. During 2025 , the corporation had the following transactions and events pertaining to its stockholders' equity. Mar. 1 Issued 6,800 shares of common stock for $90 per share. June 22 Purchased 1,100 additional shares of common treasury stock at $11 per share. Sept. 1 Declared a 10\% cash dividend on preferred stock, payable October 1. Oct. 1 Paid the dividend declared on September 1. Dec. 1 Declared a $0.70 per share cash dividend to common stockholders of record on December 15 , payable Decemb 31 Determined that net income for the year was $117,000. Paid the dividend declared on December 1. Journalize the transactions for the dates shown. Include entries to close net income and dividends to Retained Earnings. (Record entries in the order presented in the problem. Credit account titles are automatically indented when amount is entered. Do not indent man If no entry Is required, select "No Entry" for the account titles and enter ofor the amounts, List all debit entries before credit entries) Date Account Titles and Explanation Debit Credit Mar. 1 Cash 612,000 Common Stock Paid in Capital in Excess of Stated Value-Common Stock June 22 - Treasury Stock Cash Sept.1 Cash Dividends Dividends Payable Cash