XYZ Co. has an investment in 10,000 shares of Smuckers Inc. common stock at a cost of $230,000. These shares are used in a property dividend to XYZ shareholders. The property dividend was declared on April 10th and scheduled to be distributed on May 20th. The market value per share of Smuckers stock is $35 on April 10th and is $40 on May 20th. Prepare a journal entry for the following dates: a) April 10th b) May 20th c) Assume all accounts have been closed out at the end of the year. What is the net increase or decrease in Retained Earnings from these transactions after closing