Included in the December 31, 2012, Jacobi Company balance sheet was the following shareholders' equity section:

The company engaged in the following stock transactions during 2013:

May 14 JE (Need Answer)

Debit Retained earning xxxxx
Credit Common Stock to be distributed xxxxxx
Credit Additional Paid in capital from stock dividend    xxxxxx

June 4 JE (Need Answer)

Debit Retained earning xxxxx
Credit Dividends Payable Preferred xxxxx

June 29 JE (Need Answer)

Debit Common Stock to be distributed xxxxxx
Credit Common Stock, $5 par

July 5 JE (Need Answer)

Debit Dividends Payable Preferred xxxxx
Credit Cash xxxxx