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Journalize the transactions

The stockholders equity accounts of Marigold Corporation on January 1, 2020, were as follows. Preferred Stock (8%, $52 par, 11,000 shares authorized) $ 416,000 Common Stock ($1 stated value, 1,900,000 shares authorized) 1,300,000 Paid-in Capital in Excess of ParPreferred Stock 120,000 Paid-in Capital in Excess of Stated ValueCommon Stock 1,450,000 Retained Earnings 1,800,000 Treasury Stock (10,500 common shares) 52,500 During 2020, the corporation had the following transactions and events pertaining to its stockholders equity. Feb. 1 Issued 25,500 shares of common stock for $118,000. Apr. 14 Sold 5,800 shares of treasury stockcommon for $33,000. Sept. 3 Issued 5,000 shares of common stock for a patent valued at $35,100. Nov. 10 Purchased 1,000 shares of common stock for the treasury at a cost of $5,800. Dec. 31 Determined that net income for the year was $485,000.