9a: On January 2, 2016, Alpha Corporation issued 5,000 shares of $3 par value common stock. The issue price was $7.50 per share. Use this information to prepare the General Journal entry (without explanation) for the January 2 entry.

General Journal:

Date	Accounts	Debit	Credit
1/2/16

9b: On January 2, 2016, Alpha Corporation issued 15,000 shares of $10 par value common stock for $15 per share. On March 1, 2016, Alpha reacquired 1,000 of these shares when they were trading $20 each. September 1, 2016, when the market was soaring, Alpha reissued 500 shares of treasury stock at the going market rate of $18 per share. Use this information to prepare the General Journal entry (without explanation) for September 1.

General Journal:

Date	Accounts	Debit	Credit
9/1/16

9c: On January 1, 2016, Alpha Corporation had 250,000 shares of common stock outstanding with a par value of $4 per share. On March 31, Alpha Corporation declared a 10% stock dividend when the market value was $9 per share. Use this information to prepare the General Journal entry (without explanation) for March 31. If no entry is required then write "No Entry Required."

General Journal:

Date	Accounts	Debit	Credit

9d:On January 2, 2016, Alpha Corporation procured new equipment with an issue of 5,000 shares of $4.00 par value common stock. The equipment had an MSRP of $65,000. Alpha's stock was trading on the open market for $9.75 per share on January 2nd. Use this information to prepare the General Journal entry (without explanation) for the January 2 entry.

General Journal:

Date	Accounts	Debit	Credit
1/2/16