Finishing Touches has two classes of stock authorized: 8%, $10 par preferred, and $1 par value common. The following transactions affect stockholders equity during 2021, its first year of operations:

January 2 Issues 100,000 shares of common stock for $23 per share.

February 6 Issues 1,800 shares of 8% preferred stock for $12 per share.

September 10 Purchases 10,000 shares of its own common stock for $28 per share.

December 15 Resells 5,000 shares of treasury stock at $33 per share.

Required: Record each of these transactions.