Hamster Co. filed the form of incorporation in WA state and has two classes of stock authorized: $100 par value preferred stock and $1 par value common stock.

Below are the transactions during the year, please record these transactions.

Jan 1	Issue 3,000 shares of common stock for $22 per share.
Jan 2	Issues $1,000,000 of 6% bonds, due in ten years, with interest payable semi-annually on June 30 and December 31 each year. Market interest rate is 7%.
March 2	Issue 5,000 shares of preferred stock for $110 per share.
March 3	Purchase inventory 120 bags @ $130 each on account
March 4	Purchase inventory 90 bags @ $120 each with cash
March 5	Sell 20 bags of inventory on account for $200 each
April 10	Sell 150 bags of inventory on account for $210 each
April 11	Collect cash from customers for prior on account sales $10,000
April 12	Pay cash to suppliers for March 3rd inventory purchase
April 30	Purchase a delivery truck for $50,000 with $5,000 salvage value and 5 year life
June 1	Declare a cash dividend on common stock of $1 per share and a cash dividend on preferred stock of $5 per share to all stockholders of record on June 15.
June 30	Pay interest for the bonds issued on Jan 2nd
June 30	Pay the cash dividends declared on June 1.
August 1	Purchase 2,000 shares of common treasury stock for $18 per share.
August 30	Pay for one-year advertisement $12,000
October 1	Reissue 1,000 shares of treasury stock purchased on August 1 for $20 per share.
December 31	Pay interest for the bonds issued on Jan 2nd

Part A. make journal entries to record the above transactions. The company use FIFO perpetual inventory system.