During the fiscal year ended June 30, 2004, DOT company corporation completed the following transactions affecting stock holders' equity:

A. purchased 5000 shares of treasury common for $130000

B. Received balance due on preferred stock subscribed and issued the certificate.

C. Sold 3000 shares of treasury common for $81000.

D. Received subscription to 4000 shares of preferred 8% stock at $51, collecting one third of the subscription price.

E. Issued 40,000 shares of common stock at $27 receiving cash.

F. Sold 1000 shares of treasury common for $24000

Instructions

Prepare the journal entries to record the transaction listed, identify each transaction by the appropriate letter.