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Finishing Touches has two classes of stock authorized: 8%,$10 par preferred, and $1 par value common. The following transactions affect stockholders' equity during 2021, its first year of operations: January 2 Issues 100,000 shares of common stock for $35 per share. February 6 Issues 3,000 shares of 8% preferred stock for $11 per share. September 10 Purchases 11,000 shares of its own common stock for $40 per share. December 15 Resells 5,500 shares of treasury stock at $45 per share. Required: Record each of these transactions. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) 1 Record the issuance of 100,000 shares of common stock for $35 per share. 2 Record the issuance of 3,000 shares of 8% preferred stock for $11 per share. share. 3 Record the purchase of 11,000 shares of its own common stock for $40 per share. 4 Record the resale of 5,500 shares. Credit 1 Record the issuance of 100,000 shares of common stock for $35 per share. 2 Record the issuance of 3,000 shares of 8% preferred stock for $11 per share. 3 Record the purchase of 11,000 shares of its own common stock for $40 per share. Record the resale of 5,500 shares. Note : = journal entry has been entered