18. (13 pts) On January 1, 2022, Caldwell Corporation had 75,000 shares of $1 par value common stock issued and outstanding. During the year, the following transactions occurred. Prepare journal entries to record the transactions. Mar. 1 Issued 45,000 shares of common stock for $675,000 - June 1 Declared a cash dividend of $2.00 per share - June 15 Date of record for the $2.00 cash dividend - June 30 Paid the $2.00 cash dividend - Dec. 1 Purchased 4,000 shares of common stock for the treasury for $18 per share - Dec. 15 Sold 1,000 shares of the treasury stock for $19 per share