During 2025, Whispering took part in the following transactions concerning stockholders' equity. 1. Paid the annual 2024$10 per share dividend on preferred stock and a $2 per share dividend on common stock. These dividends had been declared on December 31, 2024. 2. Purchased 1,800 shares of its own outstanding common stock for $40 per share. Whispering uses the cost method. 3. Reissued 600 treasury shares for land valued at $30,200. 4. Issued 530 shares of preferred stock at $106 per share. 5. Declared a 10% stock dividend on the outstanding common stock when the stock is selling for $47 per share. 6. Issued the stock dividend. 7. Declared the annual 2025$10 per share dividend on preferred stock and the $2 per share dividend on common stock. These dividends are payable in 2026. (a) Prepare journal entries to record the transactions described above. (List all debit entries before credit entries. Credit account titles are