Journal entries for changes in shareholders' equity. Exhibit 14.13 presents a portion of the statement of changes in shareholders' equity for Anheuser-Busch Companies for 2007. Prepare journal entries for each of the eight transactions listed in Exhibit 14.13. Record the effect of items affecting accumulated other comprehensive income using the amounts in Exhibit 14.13 (that is, as if they were pretaxamounts).

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Anheuser-Busch Companies Excerpt from Statement of Changes in Shareholders' Equity (amounts in millions, except per share amounts) (Problem 37) EXHIBIT 14.13 2007 Common Stock, $1 Par Value $ 1,473.7 Balance, Beginning of Year (1) Shares Issued Under Stock Plans 8.8 Balance, End of Year... $ 1,482.5 Additional Paid-In Capital $ 2,962.5 Balance, Beginning of Year (1) Shares Issued Under Stock Plans 283.5 (2) Stock Compensation Related Balance, End of Year ... 136.1 3,382.1 Retained Earnings $ 16,741.0 Balance, Beginning of Year (3) Net Income .. 2,115.3 (4) Common Dividends (932.4) $ 17,923.9 Balance, End of Year. Treasury Stock, at Cost Balance, Beginning of Year $(16,007.7) (5) Treasury Stock Acquired (2) Stock Compensation Related (2,707.2) 0.2 Balance, End of Year ... $(18,714.7) Accumulated Other Comprehensive Income $ (1,230.8) (.3) (2.0) Balance, Beginning of Year (6) Net Change in Unrealized Gains and Losses on Marketable Securities (net of taxes) (7) Net Change in Cash Flow Hedges (net of taxes) .... Net Change in Foreign Currency Translation Adjustment (net of taxes) (8) Pension Liability Adjustment (net of taxes)... 105.2 205.2 Net Change in Accumulated Other Comprehensive Income . 308.1 Balance, End of Year ... $ (922.7) Comprehensive Income Net Income ... $ 2,115.3 Net Change in Accumulated Other Comprehensive Income Comprehensive Income 308.6 $ 2,423.9