Concord Inc. issues 5,200 shares of $100 par value preferred stock for cash at $130 per share. Journalize the issuance of the preferred stock. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.) On July 1, Bridgeport Corporation purchases 680 shares of its $5 par value common stock for the treasury at a cash price of $9 per share. On September 1, it sells 430 shares of the treasury stock for cash at $11 per share. Journalize the two treasury stock transactions. (List all debit entries before credit entries. Record journal entries in the order presented in the problem. Credit account titles are automatically indented when amount is entered. Do not indent manually.)