Court Casuals has 300,000 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 20,000 additional shares of $1 par value common stock for $41 per share.
May	31	Repurchases 4,000 shares of treasury stock for $44 per share.
July	1	Declares a cash dividend of $3 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 2,200 shares of treasury stock purchased on May 31 for $47 per share.

Record each of these transactions