During the year, the corporation completed a number of transactions affecting the stockholders' equity. They are summarized as follows: a. Issued 80,000 shares of common stock at $31, receiving cash. b. Issued 20,000 shares of preferred 2% stock at $114. c. Purchased 48,000 shares of treasury common for $29 per share. d. Sold 24,000 shares of treasury common for $32 per share. e. Sold 16,000 shares of treasury common for $27 per share. r. Declared cash dividends of $2.00 per share on preferred stock and $0.08 per share on common stock. g. Paid the cash dividends. Required: Joumalize the entries to record the transactions. If an amount box does not require an entry, leave it blank. a. Issued 80,000 shares of common stock at $31, receiving cash. b. Issued 20,000 shares of preferred 2% stock at $114. c. Purchased 48,000 shares of treasury common for $29 per share. d. Sold 24,000 shares of treasury common for $32 per share. e. Sold 16,000 shares of treasury common for $27 per share. f. Declared cash dividends of $2.00 per share on preferred stock and $0.08 per share on common stock