H.E.B. Grocery Company, LP has two classes of stock authorized: 100 par value preferred and $1 par value common. As of the beginning of 2021, 1,500 shares of preferred stock have been issued and 50,000 shares of common stock have been issued. During the year, H.E.B. issues 3,600 additional shares of common stock and 2,200 additional shares of preferred stock. The following transactions affected stockholders' equity during 2021: June 1 Declares a cash dividend on common stock of $2 per share and a cash dividend on preferred stock of $5 per share to all stockholders of record on June 15. June 30 Pays the cash dividends declared on June 1. August 1 Purchases 2,530 shares of common treasury stock for $18 per share. October 1 Resells 1,000 shares of treasury stock purchased on August 1 for $19.90 per share. Required: Record each of these transactions.

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