Diane's Designs has two classes of stock authorized: 7%, $10 par value preferred and $1 par value common. The following transactions affect stockholders' equity during 2021, its first year of operations: January 1 Issue 300,000 shares of common stock for $13 per share. February 6 Issue 1,200 shares of preferred stock for $13 per share. October 10 Purchase 12,000 shares of its own common stock for $16 per share. November 12 Resell 5,000 shares of treasury stock at $25 per share. Record each of these transactions. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) 1 Record the issuance of 300,000 shares of common stock for $13 per share. 2 Record the issuance of 1,200 shares of preferred stock for $13 per share. 3 4 Record the purchase of 12,000 shares of its own common stock for $16 per share. Record the reselling of 5,000 shares of treasury stock at $25 per share