Give journal entries for the following transactions.

a Outstanding shares of stock are acquired by the issuing corporation for its treasury at a cost of \(\$ 500,000\).

b Dividends are declared on preferred stock, \(\$ 120,000\).

c A dividend is paid to common stockholders consisting of shares of preferred stock in the same corporation with a par value of \(\$ 200,000\).

d A dividend is paid to common stockholders consisting of shares of no-par common stock in the same corporation. The amount assigned to these shares of stock is \(\$ 600,000\).

e The building is mortgaged for \(\$ 100,000\), and this amount is distributed to the common stockholders as a cash dividend.