Court Casuals has 100,000 shares of common stock outstanding as of the beginning of the year and has the following transactions affecting stockholders' equity during the year.

May 18 Issues 25,000 additional shares of $1 par value common stock for $35 per share.

May 31 Repurchases 6,000 shares of treasury stock for $44 per share.

July 1 Declares a cash dividend of $1 per share to all stockholders of record on July 15.

Hint: Dividends are not paid on treasury stock.

July 31 Pays the cash dividend declared on July 1.

August 10 Reissues 2,900 shares of treasury stock purchased on May 31 for $49 per share.

Record each of these transactions. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)