Bennett Corporation is authorized to issue 1,000,000 shares of $1 par value common stock in 2012. Beginning in that year, the company has the following stock transactions.

Jan.        15           Issued 500,000 shares of stock at $7 per share.

Sept.     5              Purchased 20,000 shares of common stock for the treasury at $8 per share.

Dec.       6              declared a $0.50 per share dividend to stockholders of record on December 20, payable January 3, 2013.

Jan.        3              paid the dividend

April 2   Sold 10,000 of the treasury stock shares for $9 per share

April       15           Sold 5,000 of the treasury stock shares for $7 per share

July        1              Issued 20,000 shares of common stock for $8.50 per share

Sept.     1              Purchased 4,000 shares issued on July 1 for the treasury at $15 per share

Record each of the transactions for Bennett Corporation in a journal. Be sure to use proper journal format.