Arnold Corporation reports the following components of stockholders$$ equity on January $1.$

Common stock$$$$10$ par value, $140,000$ shares authorized, $60,000$ shares issued and outstanding $ $600,000$

Paid$-$in capital in excess of par value, common stock $90,000$

Retained earnings $500,000$

Total stockholders' equity $ $1,190,000$

During the year, the following transactions affected its stockholders$$ equity accounts.

January $2$ Purchased $6,000$ shares of its own stock at $$23$ cash per share.

January $5$ Directors declared a $$2$ per share cash dividend payable on February $28$ to the February $5$ stockholders of record.

February $28$ Paid the dividend declared on January $5.$

July $6$ Sold $3,000$ of its treasury shares at $$27$ cash per share.

August $22$ Sold $3,000$ of its treasury shares at $$19$ cash per share.

September $5$ Directors declared a $$2$ per share cash dividend payable on October $28$ to the September $25$ stockholders of record.

October $28$ Paid the dividend declared on September $5.$

December $31$ Closed the $$128,500$ credit balance $($from net income$)$ in the Income Summary account to Retained Earnings.

Make this a general journal