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 $100,000$ shares of common stock for $$13$ per share.

February $6$ Issue $1,000$ shares of preferred stock for $$12$ per share.

$0$ctober $10$ Purchase $12,000$ shares of its own common stock for $$16$ per share.

November $12$ Resell $4,000$ shares of treasury stock at $$22$ 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.$)$

Journal entry worksheet

$1$

$2$

$3$

$4$

Record the issuance of $100,000$ shares of common stock for $$13$ per share.

Note: Enter debits before credits.

$\backslash$table$[[$Date$,$General Journal,Debit,Credit$],[$Jan $01,2021,,,],[,,,],[,,,],[,,,],[,,,]]$