Lipe Company reports the following transactions relating to its stock accounts in the current year.

Feb. 20 Issued 10,000 shares of \(\$ 1\) par value common stock at \(\$ 20\) cash per share.

Feb. 21 Issued 15,000 shares of \(\$ 100\) par value, \(8 \%\) preferred stock at \(\$ 250\) cash per share.

June 30 Purchased 3,000 shares of its own common stock at \(\$ 15\) cash per share.

Sep. 25 Sold 1,500 shares of its treasury stock at \(\$ 18\) cash per share.

Use the financial statement effects template to indicate the effects from each of these transactions.