Finishing Touches has two classes of stock authorized: 9%, $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 $22 per share.
February		6		Issues 1,700 shares of 9% preferred stock for $11 per share.
September		10		Purchases 11,000 shares of its own common stock for $27 per share.
December		15		Resells 5,500 shares of treasury stock at $32 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.)