Whispering Company has the following stockholders equity accounts at December 31, 2017.

Common Stock ($100 par value, authorized 8,000 shares)		$469,500
Retained Earnings		321,200

Prepare entries in journal form to record the following transactions, which took place during 2018.

(1)		300 shares of outstanding stock were purchased at $98 per share. (These are to be accounted for using the cost method.)
(2)		A $18 per share cash dividend was declared.
(3)		The dividend declared in (2) above was paid.
(4)		The treasury shares purchased in (1) above were resold at $102 per share.
(5)		500 shares of outstanding stock were purchased at $105 per share.
(6)		350 of the shares purchased in (5) above were resold at $97 per share.