Finishing Touches has two classes of stock authorized: 9%, $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 $22 per share.

February 6 Issues 1,700 shares of 9% preferred stock for $11 per share.

September 10 Repurchases 11,000 shares of its own common stock for $27 per share.

December 15 Reissues 5,500 shares of treasury stock at $32 per share.

Record each of these transactions in the journal entry worksheet.