1) Skysong Corporation has outstanding 19,000 shares of $5 par value common stock. On August 1, 2025, Skysong reacquired 220 shares at $73 per share. On November 1, Skysong reissued the 150 shares at $63 per share. Skysong had no previous treasury stock transactions.

Prepare the entry to retire the treasury shares remaining following the November 1, 2025, reissuance. The shares were initially issued for $60 per share.

2) Coronado Inc. declared a cash dividend of $1.60 per share on its 5 million outstanding shares. The dividend was declared on August 1, payable on September 9 to all stockholders of record on August 15.

Prepare all journal entries necessary on those three dates.