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Exercise 10-6A Record issuance of stock and treasury stock transactions (LO10-2, 10-3, 10-4) Finishing Touches has two classes of stock authorized: 7%, $10 par preferred, and $1 par value common. The following transactions affect stockholders' equity during 2021, its first year of operations: January 2 Issues 100,000 shares of common stock for $30 per share. February 6 Issues 2,500 shares of 7% preferred stock for $13 per share. September 10 Purchases 12,000 shares of its own common stock for $35 per share. December 15 Resells 6,000 shares of treasury stock at $40 per share. Required: Record each of these transactions. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet Record the issuance of 100,000 shares of common stock for $30 per share. Note: Enter debits before credits. General Journal Debit Credit Date January 02, 2021 Record entry View general journal Clear entry Journal entry worksheet Record the issuance of 2,500 shares of 7% preferred stock for $13 per share. Note: Enter debits before credits. Date General Journal February 06, 2021 Debit Credit Record entry View general journal Clear entry Journal entry worksheet Record the purchase of 12,000 shares of its own common stock for $35 per share. Note: Enter debits before credits. General Journal Debit Credit Date September 10, 2021 Record entry View general journal Clear entry Journal entry worksheet Record the resale of 6,000 shares. Note: Enter debits before credits. General Journal Debit Credit Date December 15, 2021 Record entry View general journal Clear entry