Aug. $17.$ Sold $40,000$ shares of treasury stock at $$38,$ receiving cash.

Sept. $1.$ Declared semiannual dividends of $$0\mathrm{.}25$ per share on the preferred stock and $$0\mathrm{.}09$ per share on the common stock $($before the stock dividend$).$

Oct. $31.$ Issued the certificates for the common stock dividend.Apr. $30.$ Paid the cash dividends.

May $31.$ Purchased $60,000$ shares of the corporation's own common stock at $$32,$ recording the stock at cost$.$

May $31,$

Aug. $17.$ Sold $40,000$ shares of treasury stock at $$38,$ receiving cash.