Selected stock transactions

Preferred $2\%$ Stock, $$150$ par $(70,000$ shares authorized, $35,000$ shares issued$)$

$$5,250,000$

$630,000$

$6,600,000$

$860,000$

$28,281,000$

Paid$-$In Capital in Excess of Par$-$Preferred Stock

Common Stock, $$20$ par $(700,000$ shares authorized, $330,000$ shares issued$)$

Paid$-In$ Capital $in$ Excess $of$ Par$-$Common Stock

Retained Earnings

During the year, the corporation completed a number of transactions affecting the stockholders' equity. They are summarized as follows:

a$.$ Purchased $42,000$ shares of treasury common for $$21$ per share.

b$.$ Sold $21,000$ shares of treasury common for $$24$ per share.

c$.$ Issued $18,000$ shares of preferred $2\%$ stock at $$164.$

d$.$ Issued $70,000$ shares of common stock at $$23,$ receiving cash.

e$.$ Sold $14,000$ shares of treasury common for $$19$ per share.

f$.$ Declared cash dividends of $$3\mathrm{.}00$ per share on preferred stock and $$0\mathrm{.}06$ per share on common stock.

g$.$ Paid the cash dividends.

Required:

Journalize the entries to record the transactions.

If an amount box does not require an entry, leave it blank.

a$.$

b$.$

c$.$

d$.$

e$.$

f$.$

g$.$