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Major League Apparel has two classes of stock authorized: 4%, $10 par preferred, and $1 par value common. The following transactions affect stockholders' equity during 2021, its first year of operations: January 2 Ionue 120.000 shares of common stock for $68 per share. February 14 Issue 58,000 shares of preferred stock for $13 per share. May 8. Purchase 12,000 shares of its own common stock for $58 per share. 31 Resell 6,000 shares of treasury stock for $63 per share. December 1 Declare a cash dividend on its common stock of $0.35 per share and a $23,200 (49 of par value) cash dividend on its preferred stock payable to all stockholders of record on December 15. The dividend is payable on December 30. (Hint Dividends are not paid on treasury stock.) December 30 Pay the cash dividends declared on December 1. May Required: 1. Record each of these transactions. (If no entry is required for a particular transaction, select "No Journal Entry Required in the first account field.) Credit No Answer is complete but not entirely correct. Date General Journal Debit January 02, 2021 Cash 8,160,000 Common Stock Additional Paid In Capital 1 O 120,000 8,040,000 76 MM Ehtrach 1. Record each of these transactions. (If no entry is required for a particular transaction, select "No Journal Entry Required" first account field.) Credit No 1 Answer is complete but not entirely correct. Date General Journal Debit January 02, 2021 Cash 8,160,000 Common Stock Additional Paid In Capital 120,000 8,040,000 754,000 2 February 14, 2021 Cash Preferred Stock Additional Paid-In Capital B0 580,000 174,000 696,000 3 May 08, 2021 Treasury Stock Cash >> 696,000 378,000 4 May 31, 2021 Cash Treasury Stock Additional Paid-in Capital 348,000 30,000 an 133,300 > Required information 696,000 Cash 378,000 4 May 31, 2021 Cash Treasury Stock Additional Paid-In Capital OIO 348,000 30,000 133,300 5 December 01, 202 Dividends Dividends Payable >> 133,300 > 6 December 15, 202 No Journal Entry Required No Journal Entry Required > 7 133,300 December 30, 202 Dividends Payable Cash >> 133,300