Power Drive Corporation designs and produces a line of golf equipment and golf apparel. Power Drive has 100,000 shares of common stock outstanding as of the beginning of 2024. Power Drive has the following transactions affecting stockholders’ equity in 2024.

March 1 Issues 65,000 additional shares of $1 par value common stock for $62 per share.
May 10 Purchases 6,000 shares of treasury stock for $65 per share.
June 1 Declares a cash dividend of $2.00 per share to all stockholders of record on June 15.
July 1 Pays the cash dividend declared on June 1.
October 21 Resells 3,000 shares of treasury stock purchased on May 10 for $70 per share.

Required:
Record each of these transactions.