Selected stock transactions

Preferred $2\%$ Stock, $$200$ par $(90,000$ shares authorized, $45,000$ shares issued$)$

$$9,000,000$

$1,080,000$

$3,300,000$

$430,000$

$29,277,000$

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

Common Stock, $$15$ par $(500,000$ shares authorized, $220,000$ 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 $30,000$ shares of treasury common for $$20$ per share.

b$.$ Sold $15,000$ shares of treasury common for $$23$ per share.

c$.$ Issued $23,000$ shares of preferred $2\%$ stock at $$220.$

d$.$ Issued $50,000$ shares of common stock at $$19,$ receiving cash.

e$.$ Sold $10,000$ shares of treasury common for $$18$ per share.

f$.$ Declared cash dividends of $$4\mathrm{.}00$ per share on preferred stock and $$0\mathrm{.}10$ per share on common stock.

$9.$ 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$.$