2A) CAYO HUESO CORP. HAS 500.000 SHARES OF $10 PAR
VALUE STOCK AUTHORIZED AND 400,000 SHARES ISSUED
AND OUTSTANDING. THEY ALSO HAVE 100,000 SHARES
OF $20 PAR VALUE, $2 PREFERRED STOCK AUTHORIZED,
AND 80,000 SHARES ISSUED AND OUTSTANDING.
REQUIRED: JOURNALIZE THE FOLLOWING TRANSACTIONS:
2/1/20X1	SOLD $25,000 SHARES OF COMMON STOCK AT
	$90 PER SHARE
4/1/20X1	SOLD 10,000 SHARES OF PREFERRED STOCK
	AT $500 PER SHARE
6/1/20X1	REPURCHASED 15,000 SHARES OF COMMON STOCK
	AT $100 PER SHARE
8/1/20X1	SOLD 5,000 SHARES OF THE STOCK REPURCHASED
	ON 6/1 AT $120 PER SHARE
10/1/20X1	SOLD 5,000 SHARES OF THE STOCK REPURCHASED
	ON 6/1 AT $90 PER SHARE
10/15/20X1	DECLARED DIVIDEND TO PAY THE PREFERRED
	DIVIDEND AND $1 PER SHARE ON COMMON STOCK
11/15/20X1	THIS IS THE DATE OF RECORD
12/31/20X1	PAID THE CASH DIVIDEND DECLARED ON 10/15