A company has the following transactions during the year related to stockholders' equity 2 February 1 Issues 5,400 shares of no-par common stock for $16 per share. May 15 Issues 600 shares of $10 par value, 9.5% preferred stock for $13 per share. October 1 Declares a cash dividend of $0.95 per share to all stockholders of record (both common and preferred) on October 15. October 15 Date of record. October 31 Pays the cash dividend declared on October 1. 06 Required: Record each of these transactions. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.)