Western Wireless Inc. completed the following selected transactions during the year 2020:

May 19 Declared a cash dividend on the $8.50 preferred shares (3,000 shares outstanding).

Declared a $2.00 per share dividend on the 100,000 common shares outstanding.

The date of record was June 2, and the payment date was June 25.

Jun. 25 Paid the cash dividends.

Jul. 7 Split the company’s 100,000 common shares 2 for 1; one new common share is issued for each old share held.

Aug. 29 Declared a 5 percent stock dividend on the common shares to holders of record on September 8, with distribution set for September 19. The market value was $36.00 per common share.

Sep. 19 Issued the stock dividend shares.

Nov. 6 Repurchased 5,000 of the company’s own common shares at $40.00 per share. They had an average issue price of $28.00 per share. 

Required

Record the transactions from the previous page in the general journal.