Finishing Touches has two classes of stock authorized: 7%, $10 par preferred, and $1 par value common. The following transactions affect stockholders equity during 2018, its first year of operations:

January 2 Issues 100,000 shares of common stock for $24 per share.

February 6 Issues 1,900 shares of 7% preferred stock for $13 per share.

September 10 Repurchases 12,000 shares of its own common stock for $29 per share.

December 15 Reissues 6,000 shares of treasury stock at $34 per share.

4 Journal Entry Worksheets