Career Planning, Inc., completed the following selected transactions during 19X6:

Jan. 13 Discovered that income tax expense of \(19 \mathrm{X} 5\) was understated by \(\$ 6,000\). Recorded a prior-period adjustment to correct the error.

21 Split common stock 3 for 1 by calling in the 10,000 shares of \(\$ 15\) par common and issuing new stock in its place.

Feb. 6 Declared a cash dividend on the 10,000 shares of \(\$ 2.25\), no-par preferred stock. Declared a \(\$ 0.20\) per share dividend on the common stock outstanding. The date of record was February 27, and the payment date was March 20.

Mar. 20 Paid the cash dividends.

Apr. 18 Declared a 50 -percent stock dividend on the common stock to holders of record April 30, with distribution set for May 30. The market value of the common stock was \(\$ 15\) per share.

May 30 Issued the stock dividend shares.

June 18 Purchased 2,400 shares of the company's own common stock at \(\$ 12\) per share.

Nov. 14 Sold 800 shares of treasury common stock for \(\$ 10\) per share.

Dec. 22 Sold 700 shares of treasury common stock for \(\$ 16\) per share.

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Record the transactions in the general journal.