Current Attempt in Progress On September $15,2020,$ the Board of Directors of Pronghorn Company declared a $120$ per share cash dividend, payable on October $31$ to shareholders of record as of October $1.$ On the date of declaration, Pronghorn Company had $202,000$ common shares outstanding, of which $31,000$ were held in Treasury. On October $15,2020,$ the company issued an additional $57,000$ common shares for $\backslash (\backslash$$ $5\mathrm{.}20\backslash )$ each. Prepare all the required journal entries to record these transactions. $($Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. Record journal entries in the order presented in the problem.$)$