Please provide the journal entries in table format

The balance sheet for Umi Sustainable Seafood Inc. reported the following components of equity on December 31, 2017: In 2018, Umi had the following transactions affecting shareholders and the equity accounts: Jan. 5 The directors declared a $3.20 per share cash dividend payable on Feb. 28 to the Feb. 5 shareholders of record. Feb. 28 Paid the dividend declared on January 5. July 6 Sold 750 common shares at $38.40 per share. Aug. 22 Sold 1,250 common shares at $27.20 per share. Sept. 5 The directors declared a $3.20 per share cash dividend payable on October 28 to the October 5 shareholders of record. Oct. 28 Paid the dividend declared on September 5. Dec. 31 Closed the $347,200 credit balance in the Income Summary account. 31 Closed the Cash DNidends account. Required: 1. Prepare journal entries to record the transactions and closings for 2018 . 2. Prepare a statement of changes in equity for the year ended December 31,2018 . 3. Prepare the equity section of the corporation's balance sheet as of December 31,2018