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, $75 par (30,000 shares authorized, 15,000 shares issued)	$1,125,000
Paid-In Capital in Excess of ParPreferred Stock	135,000
Common Stock, $15 par (600,000 shares authorized, 190,000 shares issued)	2,850,000
Paid-In Capital in Excess of ParCommon Stock	370,000
Retained Earnings	9,498,000

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

Purchased 36,000 shares of treasury common for $18 per share.

Sold 18,000 shares of treasury common for $21 per share.

Issued 8,000 shares of preferred 2% stock at $89.

Issued 60,000 shares of common stock at $19, receiving cash.

Sold 12,000 shares of treasury common for $16 per share.

Declared cash dividends of $1.50 per share on preferred stock and $0.10 per share on common stock.

Paid the cash dividends.

Required:

Journalize the entries to record the transactions.

If an amount box does not require an entry, leave it blank.

a.	CashCommon StockPaid-In Capital from Sale of Treasury StockRetained EarningsTreasury StockTreasury Stock	Treasury Stock	Treasury Stock
	CashCommon StockPaid-In Capital from Sale of Treasury StockRetained EarningsTreasury StockCash	Cash	Cash
b.	CashCommon StockPaid-In Capital from Sale of Treasury StockRetained EarningsTreasury StockCash	Cash	Cash
	CashCommon StockPaid-In Capital from Sale of Treasury StockRetained EarningsTreasury StockTreasury Stock	Treasury Stock	Treasury Stock
	CashCommon StockPaid-In Capital from Sale of Treasury StockRetained EarningsTreasury StockPaid-In Capital from Sale of Treasury Stock	Paid-In Capital from Sale of Treasury Stock	Paid-In Capital from Sale of Treasury Stock
c.	CashCommon StockPaid-In Capital from Sale of Treasury StockRetained EarningsTreasury StockCash	Cash	Cash
	CashCommon StockPaid-In Capital from Sale of Treasury StockRetained EarningsPreferred StockPreferred Stock	Preferred Stock	Preferred Stock
	CashCommon StockPaid-In Capital in Excess of Par-Preferred StockRetained EarningsTreasury StockPaid-In Capital in Excess of Par-Preferred Stock	Paid-In Capital in Excess of Par-Preferred Stock	Paid-In Capital in Excess of Par-Preferred Stock
d.	CashCommon StockPaid-In Capital from Sale of Treasury StockRetained EarningsTreasury StockCash	Cash	Cash
	CashCommon StockPaid-In Capital from Sale of Treasury StockRetained EarningsTreasury StockCommon Stock	Common Stock	Common Stock
	CashCommon StockPaid-In Capital in Excess of Par-Common StockRetained EarningsTreasury StockPaid-In Capital in Excess of Par-Common Stock	Paid-In Capital in Excess of Par-Common Stock	Paid-In Capital in Excess of Par-Common Stock
e.	CashCommon StockPaid-In Capital from Sale of Treasury StockRetained EarningsTreasury StockCash	Cash	Cash
	CashCommon StockPaid-In Capital from Sale of Treasury StockRetained EarningsTreasury StockPaid-In Capital from Sale of Treasury Stock	Paid-In Capital from Sale of Treasury Stock	Paid-In Capital from Sale of Treasury Stock
	CashCommon StockPaid-In Capital from Sale of Treasury StockRetained EarningsTreasury StockTreasury Stock	Treasury Stock	Treasury Stock
f.	CashCash Dividends PayableCash DividendsCommon StockTreasury StockCash Dividends	Cash Dividends	Cash Dividends
	CashCash Dividends PayableCash DividendsCommon StockTreasury StockCash Dividends Payable	Cash Dividends Payable	Cash Dividends Payable
g.	CashCash Dividends PayableCash DividendsCommon StockTreasury StockCash Dividends Payable	Cash Dividends Payable	Cash Dividends Payable
	CashCash Dividends PayableCash DividendsCommon StockTreasury StockCash	Cash	Cash