Dallas Depot Corporation completed the following selected transactions during 201 2:

Jan 6 Declared a cash dividend on the 8,000 shares of $3.75, no-par preferred stock outstanding. Declared a $0.45 per share dividend on the 13,000 shares of common stock outstanding. The date of record is January 17, and the payment date is January 20.

Jan 20 Paid the cash dividends.

Mar 21 Split common stock 2-for-1 by calling in the 13,000 shares of $8 par common stock and issuing new stock in its place.

Apr 18 Declared and distributed a 25% stock dividend on the common stock. The market value of the common stock was $30 per share.

Jun 18 Purchased 1,200 shares of treasury common stock at $27 per share.

Dec 22 Sold 500 shares of treasury common stock for $32 per share.

Requirement

1. Record the transactions in the journal