25.00 points Shown below in T-account format are the changes affecting the retained earnings of Brenner-Jude Corporation during 2016. At January 1, 2016, the corporation had outstanding 106 million common shares $1 par per share Retained Earnings (S in millions) 108 Beginning balance Retirement of 6 million common shares tor57 million 97 Net income for the year Declaration and payment of a $0.40 per share cash dividend 40 Declaration and distributionn of a 5% stock dividend 23 136 Ending balance Required 1. From the information provided by the account changes you should be able to recreate the transactions that affected Brenner-Jude's retained earnings during 2016. Prepare the journal entries that Brenner Jude must have recorded during the year for these transactions. (If no entry is required for a particular event, select "No journal entry required" in the first account field. Enter your answers in millions (i.e., 10,000,000 should be entered as 10).)