At December 31, 2010, Northeast Corporation reported the stockholders equity accounts shown here (with dollar amounts in millions, except per share amounts).
Common stock $2.00 par value per share,
2,100 million shares issued.................... $ 4,200
Capital in excess of par value ................ 8,400
Retained earnings.................................. 250
Treasury stock, at cost.......................... (70)
Total stockholders equity................. $12,780
Northeast’s 2011 transactions included the following:
a. Net income, $446 million.
b. Issuance of 8 million shares of common stock for $13.50 per share.
c. Purchase of 2 million shares of treasury stock for $16 million.
d. Declaration and payment of cash dividends of $31 million.

Requirement
1. Journalize Northeast’s transactions in b, c, and d. Explanations are not required.