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Fields Company reports the following components of stockholders' equity on January 1. Common stock- $10 par value, 150,000 shares authorized, 60,000 shares issued and outstanding Paid-in capital in excess of par value, common stock Retained earnings Total stockholders' equity 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 record. February 28 Paid the dividend declared on January 5. July 6 sold 3,000 of its treasury shares at $27 eash per share August 22 Sold 3,000 of its treasury shares at $10 cash per share. September 5 Directors declared a $2 per share cash dividend payable on October 28 to the Septembar 25 wtockholder. record. October 28 Paid the dividend declared on September 5. December 31 closed the $139,000 credit balance (from net income) in the Income Sunmary account to Retained Earning October 28 Paid the dividend declared on September 5. December 31 Closed the $139,000 credit balance (from net income) in the Income Summary account to Retained General Journal tab - Journalize the transactions related to the notes and accounts payable of Fields Corporation. The General Ledger, Trial Balance and Schedule of Payables will be updated based on your entries. General Ledger tab - One of the advantages of general ledger software is that posting is done automatically. To see the detall of all transactions that affect a specific account, or the balance in an account at a specific point in time, click on the General Ledger tab. Trial Bafance tab - General ledger software also automates the preparation of trial balances. A trial balance lists each account from the General Ledger, along with its balance, either a debit or a credit. Total debits should olways equal total credits. Statement of Retained Earnings tab - Prepare the Statement of Retained Earnings for the Fields Corporation for the year ended December 31 . Stockholders' Equity tab - Prepare the Stockholders' equity section of Flelds Corporation's December 31 balance sheet. Impact on Equity tab - For each transaction, Indicate the total change in Stockholders' Equity, if any. Verify that total equity, as calculated, agrees with the amount reported on the Stockholders' Equity tab