During the current year, Waters Corporation completed the following transactions:

Jan 1:	Issued 10,000 shares of $1 par common stock for $20 per share.
Jan 10:	Issued 2,000 shares of $50 par, 6% preferred stock for $110,000.
Jan 31:	Purchased 1,000 shares of treasury stock (common stock) for $25 per share
Feb 15:	Sold 500 shares of Treasury stock for $28 per share
Mar 15:	Purchased and retired 1,000 shares of common stock for $25 per share
April 1:	Declared a 10% stock dividend (assume a total of 100,000 shares are issued and outstanding at the time of the dividend) when the stock price is $30 per share. The shares will be distributed on May 1.
May 1:	Distributed the shares of common stock from the April 1 stock dividend.

Required: Record the above transactions in general journal form.