P$10-2$B Nautical has two classes of stock authorized: $$10$ par preferred, and $$1$ par value common. As of the beginning of

$2024,125$ shares of preferred stock and $3,000$ shares of common stock have been issued. The following transactions affect stockholders'

equity during $2024$:

March $1$ Issue $3,000$ additional shares of common stock for $$10$ per share.

April $,1$ Issue $175$ additional shares of preferred stock for $$40$ per share.

June $1$ Declare a cash dividend on both common and preferred stock of $$0\mathrm{.}25$ per share to all stockholders of record on June

June $,30$ Pay the cash dividends declared on June $1.$

August $,1$ Purchase $175$ shares of common treasury stock for $$7$ per share.

October $,1$ Resell $125$ shares of treasury stock purchased on August $1$ for $$9$ per share.

Nautical has the following beginning balances in its stockholders' equity accounts on January $1,2024$: Preferred Stock, $$1,250$; Common

Stock, $$3,000$; Additional Paid$-$in Capital, $$19,500$; and Retained Earnings, $$11,500.$ Net income for the year ended December $31,2024,$

is $$7,650.$

Required:

Record each of these transactions.

Indicate whether each of these transactions would increase $(+),$ decrease $(-),$ or have no effect $($NE$)$ on total assets, total liabilities, and

total stockholders' equity by completing the following chart.