Finishing Touches has two classes of stock authorized: 8%, $10 par preferred, and $1 par value common. The following transactions affect stockholders’ equity during 2021, its first year of operations:

January 2 Issues 100,000 shares of common stock for $35 per share.

February 6 Issues 3,000 shares of 8% preferred stock for $11 per share.

September 10 Purchases 11,000 shares of its own common stock for $40 per share.

December 15 Resells 5,500 shares of treasury stock at $45 per share.

Required:

Record each of these transactions.