Information about Danube Inc.'s stockholders' equity is provided below.
Danube is authorized to issue 60,000 shares of $5 par, 3%, cumulative preferred stock; 12,000 shares are issued and outstanding.
Danube is also authorized to issue 150,000 shares of $0.15 par common stock; 54,000 shares are issued and outstanding.
In 2016 Danube entered into the following transactions that affected stockholders' equity.
2016	Jan	1	Danube issued 2,000 shares of preferred stock for $11 per share.
	Mar	15	Danube issued 7,000 shares of common stock for $6 per share.
	Jun	28	Danube bought 20,000 shares of (Danube) common stock (to hold temporarily) for $8 per share.
	Sep	3	Danube sold 9,000 shares of treasury stock for $11 per share.
	Oct.	14	Danube sold 3,000 shares of treasury stock for $7 per share.
2017	Jan	15	Danube's board of directors declared a $8,000 cash dividend, payable on March 1.
	Mar	1	Danube paid the dividend declared on January 15.

Required:
1.	Prepare journal entries for these transactions.