Identifying and Analyzing Financial Statement Effects of Stock Transactions $($FSET$)$

Lipe Company reports the following transactions relating to its stock accounts.

Feb. $20$ Issued $12,000$ shares of $$1$ par value common stock at $$25$ cash per share.

Feb. $21$ Issued $18,000$ shares of $$100$ par value, $8\%$ preferred stock at $$250$ cash per share.

Jun. $30$ Purchased $2,400$ shares of its own common stock at $$15$ cash per share.

Sep. $25$ Sold $1,200$ shares of the treasury stock at $$21$ cash per share.

Using the financial statement effects template, illustrate the effects of these transactions.

NOTE: Use negative signs with your answers, when appropriate.

NOTE: Select $"$N$/$A$"$ as your answer if a part of the accounting equation is not affected.