During 2022, Road Pavement Corporation engaged in the following selected transactions: Jan 01: Issued 75,000 $2 par value Common Stock at $6 per share. Issued 10,000 $4 par value 6% Preferred Stock at par. Jun 15: Aug 10: Sept 30: Re-acquired 10,000 shares of Common Stock sold in Jan for $3 per share. Sold 4,000 shares of the re-acquired Common Stock purchased in June for $8 per share. The Board of Directors declared and recorded a cash dividend of $14,000 to its shareholders. Nov 30: Paid the cash dividend declared in September. Dec 15: Issued another 50,000 shares of common stock at $7 per share. Required: (a) Record the Journal Entries for the above transactions: