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31. Victoria Company reported the following information and amounts of contributed capital in the stockholders' equity accounts as of January 1, 2016: Common stock, par $5, authorized 50,000 shares; Issued and outstanding 30,000 shares 35 150,000 Additional paid-in capital 33 100,000 Indicate in the Response Template the journal entry to record each of the following transactions by entering the letter code corresponding to each account that would be debited and credited. Enter the code letter and the amount of each debit and credit. (Note: there may be more than a single account to debit or a single account to credit in each transaction.) The transactions, including the example (labeled \"Ex.\"), are not related. (8 points total, 1 point each) B. Dividends payable E. Retained earnings Transaction Paid a previously declared cash 2, 000 dividend of $2,000. Dec. 28, 2016The corporation purchased 200 of its own shares at $10 per share. Dec. 1, 2016The board of directors declared a $2 per share cash dividend payment, which will be paid in 2017