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Journalize the following transactions. You must use a journal form to receive credit. On January 1, 2019, the Amity Island Swimsuit Company had 10,000 shares of 5%, $100 par, cumulative Preferred Stock authorized with 4,000 shares issued and outstanding. It also had 50,000 shares of $5 par common stock authorized with 15,000 shares issued and outstanding. Jan 4 Sold 8,000 shares of $5 par common stock for $15 per share. Jan 17 Sold 2,000 shares of $100 par, 5%, cumulative, preferred stock for $160 per share. May 12 Purchased 1,200 shares of treasury stock common for $16 per share. Jun 14 Re-issued 300 of the treasury shares purchased on May 12 for $18 per share. Jul 18 Issued 2,000 shares of common stock in exchange for legal services. The value of the stock at the time of issue was $17 per share. Aug 24 Purchased equipment with a fair market value of $120,000 by paying $24,000 in cash, issuing a note payable for $80,000 and issuing 800 shares of $5 par common stock. Oct 7 Re-issued 400 of the treasury shares purchased on May 12 for $14 per share. Nov 2 Declared $95,000 in dividends to be paid on December 2 to stockholder's of record on November 30. Dividends have been paid each previous year. Paid the dividend declared on Nov. 2. Dec 2 Dec 16 Declared a 2% common stock dividend to be issued on December 31 to stockholder's of record on December 20. The market value of the stock on December 16 was $19 per share. Dec 31 Distributed the stock dividend shares declared on December 16