Stock Issuance, Treasury Stock, and Dividends On January 1, 2009, Vaness Corporation was granted a charter authorizing the following capital stock: common stock, $5 par, 200,000 shares; preferred stock, $10 par, 7%, 50,000 shares. Record the following 2009 transactions:

a. Issued 95,000 shares of common stock at $22 per share.

b. Issued 18,000 shares of preferred stock at $13 per share.

c. Bought back 10,000 shares of common stock at $30 per share.

d. Reissued 1,000 shares of treasury stock at $27 per share.

e. Declared cash dividends of $27,400 to be allocated between common and preferred stockholders. (The preferred stock, which has a current-dividend preference, is noncumulative.)

f. Paid dividends of $27,400.