Following is the stockholders' equity section of Piazza Corp.'s January 1, 2019 balance sheet: Common stock, $5 par.. ...... $ 400,000 Additional paid-in capital-common. . 1,200,000 Additional paid-in capital-treasury stock.. 15,000 Retained earnings. 6,800,000 Treasury stock at cost, 2000 shares. (140,000) $8,275,000 During 2019 Piazza engaged in the following transactions: Jan. 15 Shares of common stock held in treasury were reissued at $58/share. Feb. 12 Declared a 15% stock dividend to be distributed to stockholders on Feb. 25. The stock price on this date was $30/share. April 1 Issued 1,000 shares of common stock in exchange for a machine and a computer. The machine had an appraised value of $20,000 and the computer had an appraised value of $5,000. The machine has an expected useful life of 10 years while the computer has an expected useful life of 5 years. (Hint: don't forget to consider the share price of the stock, if applicable). The company's stock price on April 1 was $22/share. May 1 Issued 10,000 shares of the Company's $5 par value common stock, at a price of $28/share. June 15 Declared a $0.75/share dividend on common stock, payable on June 30th to stockholders of record on June 25th Required: Prepare the journal entries to record the stockholders' equity transactions on the dates indicated. Hint: keep track of the number of shares of common stock outstanding after each transaction. On January 15, there are 78,000 shares outstanding (80,000 - 2,000 in treasury)