For the following transactions. a. Sold 1,700 shares of $50 par value preferred stock at $52.50 per share. b. Declared the annual cash dividend of $4.10 per share on common stock. There were 9,300 shares of $1 par value common stock issued and outstanding throughout the year. c. Issued 2,500 shares of $50 par value preferred stock in exchange for a building when the market price of preferred stock was $54 per share. d. Purchased 700 shares of preferred stock for the treasury at a price of $56 per share. e. Sold 250 shares of the preferred stock held in treasury (see d) for $57 per share. f. Declared and issued a 15% stock dividend on the $1 par value common stock when the market price per share was $36. Record journal entries