11. Melissa Corp has 300,000 shares authorized of common stock, of which 60.000 shares are unissued, and 10,000 are held in treasury stock. On January 15, the board of directors declared a cash dividend of 25 per share, payable on March 15. to shareholders of record on Feb 15. Prepare the journal entries associated with those dates. 12. Prepare in journal form the entries necessary to record the following stock transactions of the Vallen Company during 2019: Oct. 1 Purchased 1,000 shares of its own common stock for $20 per share. Oct. 5 Sold 500 shares of treasury stock purchased on Oct 1. For $25 per share. Oct. 8 Sold 250 shares of treasury stock purchased on Oct 1. For $15 per share. Oct. 9 sold the remaining shares of treasury stock for $20 per share