Finishing Touches has two classes of stock authorized: 8%, $10 par preferred, and $1 par value common. The following transactions affect stockholders equity during 2012, its first year of operations:

January	2	Issues 100,000 shares of common stock for $25 per share.
February	6	Issues 2,000 shares of 8% preferred stock for $12 per share.
September	10	Repurchases 10,000 shares of its own common stock for $30 per share.
December	15	Reissues 5,000 shares of treasury stock at $35 per share. Required: record each of these transaction