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 $28 per share.
February		6		Issues 2,300 shares of 8% preferred stock for $12 per share.
September		10		Purchases 10,000 shares of its own common stock for $33 per share.
December		15		Resells 5,000 shares of treasury stock at $38 per share.

Required: Record each of these transactions. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.)