For Feet's Sake has two classes of stock authorized: $7\%,$$$10$ par preferred, and $$1$ par value common. The following transactions affect stockholders' equity during $2024,$ its first year of operations:

January $2$ Issues $100,000$ shares of common stock for $$27$ per share.

February $6$ Issues $2,200$ shares of $7\%$ preferred stock for $$13$ per share.

September $10$ Purchases $12,000$ shares of its own common stock for $$32$ per share.

December $15$ Resells $6,000$ shares of treasury stock at $$37$ 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.$)$

Journal entry worksheet

$1$

$2$

$3$

$4$

Record the issuance of $100,000$ shares of common stock for $$27$ per share.

Note: Enter debits before credits.