Journalize Sidestep's transactions in b, c, d, and e. Explanations are not required.

Issuance of 44million shares of common stock for $14.50per share.Common stock, $3.00 par value per share,29 million shares issued $87Net income, $441million, Issuance of 44 million shares of common stock for $14.50per sharePurchase of 22million shares of treasury stock for $ 28millionSold 11million of the treasury shares purchased in part c for $ 15MillionDeclaration and payment of cash dividends of $ 37million.

Common stock, $3.00 par value per share,
29 million shares issued. . . . . . . . . . . . . . . . . .	$87
Paid-in capital in excess of par value	44
Retained earnings	250
Treasury stock, at cost	(100)
Total stockholders' equity	$281