Treasury Stock The following information was provided in footnote 7 of the 2003 H. J. Heiuz annual report. Cumulative Preferred Stock $1.70 First Common Stock Additional Series $10 Par Issued In Treasury Capital (in thousands) Balance May 1, 2002 Conversion of preferred into common stock Amount Amount $110 $107,774 Shares 431,096 Amount $(2,893,198) Shares Amount (80,192) $348,605 (4) 164 6 (160) Stock options exercised 7,755 311 Other, net 5,773 227 Balance April 30, 2003 $106 $107,774 431,096 $(2,879,506) (79,648) 838 27,259 $376,542 Authorized Shares- April 30, 2003 11 600,000 The preferred stock outstanding is convertible into common stock. Provide summary journal entries to account for the treasury stock transactions during the period May 1, 2002 through April 28, 2003. Omit the journal entry for "Other, net."