The following selected accounts appear in the ledger of Parks Construction Inc. at the beginning of the current year:

Preferred 2% Stock, $100 par (100,000 shares authorized, 80,000 shares issued)         $8,000,000
Paid-In Capital in Excess of Par—Preferred Stock                                                                  440,000
Common Stock, $5 par (5,000,000 shares authorized, 4,000,000 shares issued)             20,000,000
Paid-In Capital in Excess of Par—Common Stock                                                                   2,280,000
Retained Earnings                                                                                                                        115,400,000

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

a. Issued 200,000 shares of common stock at $12, receiving cash.
b.Issued 8,000 shares of preferred 2% stock at $115.
c.Purchased 175,000 shares of treasury common for $10 per share.
d.Sold 110,000 shares of treasury common for $14 per share.
e.Sold 30,000 shares of treasury common for $8 per share.
f.Declared cash dividends of $1.25 per share on preferred stock and $0.08 per share on common stock.
g.Paid the cash dividends.


Journalize the entries to record the transactions on December 31.  Refer to the Chart of Accounts for the exact wording of account titles.

Please journalize the entries with the exact dates, not with the letters .  Thanks in advance!