On December $31,2021,$ Carla Vista Co$.$ had $1,300,000$ shares of $$6$ par common stock issued and outstanding. At December $31,2021,$ stockholders$$ equity had the amounts listed here. Common Stock $$7,800,000$ Additional Paid$-$in Capital $1,840,000$ Retained Earnings $1,215,000$ Transactions during $2022$ and other information related to stockholders$$ equity accounts were as follows. $1.$ On January $10,$ issued at $$105$ per share $127,000$ shares of $$104$ par value, $8\%$ cumulative preferred stock. $2.$ On February $8,$ reacquired $15,100$ shares of its common stock for $$11$ per share. $3.$ On May $9,$ declared the yearly cash dividend on preferred stock, payable June $10,$ to stockholders of record on May $31.4.$ On June $8,$ declared a cash dividend of $$1\mathrm{.}25$ per share on the common stock outstanding, payable on July $10,$ to stockholders of record on July $1.5.$ Net income for $2022$ was $$3,553,000.$ Record the journal entries that are required for items $15$ above.