At December 31, 2012, Northern Corporation reported the stockholders’ equity accounts shown here (with dollar amounts in millions, except per-share amounts).
Common stock $4.00 par value per share,
2,300 million shares issued................ $ 9,200
Paid-in capital in excess of par value.... 4,600
Retained earnings..................................... 265
Treasury stock, at cost.............................. (40)
Total stockholders’ equity................. $14,025

Northern’s 2013 transactions included the following:
a. Net income, $444 million
b. Issuance of 10 million shares of common stock for $11 per share
c. Purchase of 1 million shares of treasury stock for $10 million
d. Declaration and payment of cash dividends of $28 million

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