At December 31, 2012, Blumenthal Corporation reported the stockholders’ equity accounts shown here (with dollar amounts in millions, except per-share amounts).
Common stock $3.00 par value per share,
2,400 million shares issued................ $ 7,200
Capital in excess of par value .............. 7,200
Retained earnings.................................... 290
Treasury stock, at cost ............................ (80)
Total stockholders’ equity ................. $14,610

Blumenthal’s 2013 transactions included the following:
a. Net income, $450 million
b. Issuance of 22 million shares of common stock for $14.00 per share
c. Purchase of 9 million shares of treasury stock for $18 million
d. Declaration and payment of cash dividends of $32 million

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