Diamondback Welding & Fabrication Corporation sells and services pipe welding equipment in Illinois. The following selected accounts appear in the ledger of Diamondback Welding & Fabrication at the beginning of the current year:

Preferred 2% Stock, $80 par (100,000 shares authorized, 60,000 shares issued)	$4,800,000
Paid-In Capital in Excess of ParPreferred Stock	210,000
Common Stock, $9 par (3,000,000 shares authorized, 1,750,000 shares issued)	15,750,000
Paid-In Capital in Excess of ParCommon Stock	1,400,000
Retained Earnings	52,840,000

During the year, the corporation completed a number of transactions affecting the stockholders' equity. They are summarized as follows:

1. Purchased 87,500 shares of treasury common for $8 per share.
2. Sold 55,000 shares of treasury common for $11 per share.
3. Issued 20,000 shares of preferred 2% stock at $84.
4. Issued 400,000 shares of common stock at $13, receiving cash.
5. Sold 18,000 shares of treasury common for $7.50 per share.
6. Declared cash dividends of $1.60 per share on preferred stock and $0.05 per share on common stock.
7. Paid the cash dividends.

Journalize the entries to record the transactions.

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