RMA Corporation Inc. completed the following selected transactions during 2020:

Mar. 4 Declared a cash dividend on the 30,000, $1.40 preferred shares. Declared a $0.20 per share cash dividend on the 40,000 common shares outstanding. The date of record was March 15, and the payment date was March 28.

28 Paid the cash dividends.

Apr. 20 Declared a 15 percent stock dividend on the common shares to holders of record on April 29, with distribution set for May 31. The market value of the common shares was $14.00 per share.

May 31 Issued the stock dividend shares.

Jun. 17 Repurchased 3,000 shares of the company’s own common shares at

$11.00 per share; average issue price was $8.00 per share.

Nov. 14 Issued 1,000 common shares for $9.50 per share.

Required

Record the transactions in the general journal.