Financial & Managerial Accounting 3rd Edition by Charles Horngren,Harrison, Walter,Suzanne Oliver

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Journalizing dividend and treasury stock transactions, preparing a statement of retained earnings, and preparing stockholders' equity
The balance sheet of Goldstein Management Consulting, Inc., at December 31, 2011, reported the following stockholders' equity:

During 2012, Goldstein completed the following selected transactions:

Requirements
1. Record the transactions in the general journal.
2. Prepare a retained earnings statement for the year ended December 31, 2012.
3. Prepare the stockholders' equity section of the balance sheet at December 31, 2012.