$(1)$ Issuance of preferred stock for land.

$(2)$ Issuance of common stock for cash.

$(3)$ Purchase of common treasury stock for cash.

$(4)$ Sale of treasury stock for cash.

Pharoah Company has been authorized to issue $20,500$ shares of $$100$ par value, $10\%,$ noncumulative preferred stock and $1,066,800$ shares of no$-$par common stock. The corporation assigned a $$2\mathrm{.}80$ stated value to the common stock. At December $31,2022,$ the ledger contained the following post$-$closing balances pertaining to stockholders' equity.

Preferred Stock

Paid$-$in Capital in Excess of Par$-$Preferred Stock

Common Stock

Paid$-$in Capital in Excess of Stated Value$-$Common Stock

Treasury Stock $(980$ common shares$)$

Paid$-$in Capital from Treasury Stock

Retained Earnings

$$100,000$

$41,000$

$1,066,800$

$1,866,900$

$10,780$

$1,470$

$84,500$

All the preferred stock was issued for land having a fair value of $$141,000.$ All common stock issued was for cash. In November, $1,470$ shares of common stock were purchased for the treasury at a per share cost of $$11.$ In December, $490$ shares of treasury stock were sold for $$14$ per share. No dividends were declared in $2022.$

Pharoah Company

Balance Sheet $($Partial$)$

$3.$ Treasury Stock

$2.$ Cash

No$.$ Account Titles and Explanation

Debit

Credit

Land

Land

$141000$

Preferred Stock

Paid$-$in Capital in Excess of Par$-$Preferred Stock

Cash Common Stock

Paid$-$in Capital in Excess of Stated Value$-$Common Stock

$1866900$

$4.$ Cash

Treasury Stock

Paid$-$in Capital from Treasury Stock

$

$

longrightarrow

$$

$$

$$

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