At December 31, 2010, Eastern Corporation reported the stockholders equity accounts shown here (with dollar amounts in millions, except per share amounts).
Common stock $1.50 par value per share,
1,700 million shares issued................ $ 2,550
Capital in excess of par value ................ 7,650
Retained earnings.................................. 260
Treasury stock, at cost.......................... (10)
Total stockholders equity................. $10,450
Eastern’s 2011 transactions included the following:
a. Net income, $447 million.
b. Issuance of 9 million shares of common stock for $12.50 per share.
c. Purchase of 3 million shares of treasury stock for $15 million.
d. Declaration and payment of cash dividends of $34 million.

Requirement
1. Journalize Eastern’s transactions in b, c, and d. Explanations are not required.