Brief Exercise 220 Blue Spruce Corp. is authorized to issue 1,100,000 shares of $1 par value common stock. During 2020, the company has the following stock transactions. Jan. 15 Issued 799,000 shares of stock at $5 per share. Sept. 5 Purchased 30,000 shares of common stock for the treasury at $8 per share, Dec, 6 Declared a $0.50 per share dividend to stockholders of record on December 20, payable January 3, 2021 Journalize the transactions for Blue Spruce Corp.. (Credit account titles are automatically indented when the amount is entered. Do not indent manually Entry " for the account titles and enter for the amounts.) Date Account Titles and Explanation Debit Credit