Transactions Feb. 15: Distributed the stock dividend. Requirements 1. Record the transactions in the general journal. 2. Prepare a statement of retained earnings for the year ended December 31, 2025. Assume Wang Management Consulting, Inc's net income for the year was $92,000. 3. Prepare the stockholders' equity section of the balance sheet at December 31, 2025. Feb, 15: Distributed the stock dividend. Requirement 1. Record the transactions in the general journal. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Feb. 6: Declared a 10% stock dividend on the common stock. The market value of stock was $34 per share. Requirement 2. Prepare a statement of retained eamings for the year ended December 31, 2025. Assume Wang Management Consulling. Inc's net income for the year was $92,000. (Entar any increases in retained eamings prior to the subtotal and any decreases to retained earnings below the subtotal) Requirement 3. Prepare the stockholders' equity section of the balance sheet at December 31, 2025. (Use parentheses or a minus sign for amounts to be subtracted? Requirement 3. Prepare the stockholders' equity section of the balance sheot at December 31, 2025. (Use parentheses or a minus sign for amounts to be subtracted.)