The stockholders' equity section of Whisper Co. at December 31, 2018 is as follows. Common stock-$20 par value, 100,000 shares authorized, 60,000 shares issued and outstanding Paid-in capital in excess of par value, common stock Retained earnings Total stockholders' equity $1,200,000 70,000 430,000 $1,700,000 During 2019, the company has the transactions including the following. Jan. 2 Purchased 5,500 shares of its own stock at $20 cash per share. Jan. 5 Directors declared a $2 per share cash dividend payable on February 28 to the February 5 stockholders of record. Feb. 28 Paid the dividend declared on January 5. July 6 Sold 2,063 of its treasury shares at $24 cash per share. Aug. 22 Directors declared a $2 per share cash dividend payable on October 28 to the September 25 stockholders of record. Sept 5 Sold 3,437 of its treasury shares at $17 cash per share. Oct. 28 Paid the dividend declared on September 5. Dec. 31 Closed the $428,000 debit balance (from net loss) in the Income Summary account to Retained Earnings Required: Prepare journal entries to record each of these transactions. Complete this question by entering your answers in the tabs below. Required 1 Prepare journal entries to record each of these transactions. View transaction list Required 1 Prepare Journal entries to record each of these transactions View transaction list Journal entry worksheet Record the payrhent of the cash dividend. Note: Enter debits before credits. Date General Journal Debit Credit Feb 28 Journal entry worksheet Journal entry worksheet 1 2 3 4 5 5 co 7 8 Record the reissue of 3,437 shares of the treasury stock for $17 cash per share. Note: Enter debits before credits. Date General Journal Debit Credit Sep 05 Record entry Clear entry View goneral Journal Required 1 Prepare journal entries to record each of these transactions, 00:57:47 View transaction list Journal entry worksheet