Finishing Touches has two classes of stock authorized: 8%, $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 $34 per share.

February 6 Issues 2,900 shares of 8% preferred stock for $12 per share.

September 10 Repurchases 10,000 shares of its own common stock for $39 per share.

December 15 Reissues 5,000 shares of treasury stock at $44 per share.

Required:

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