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Finishing Touches has two classes of stock authorized: 7% $10 par preferred, and $1 par value common. The following transactions affect stockholders' equity during 2018, its first year of operations: January 2 Issues 100,000 shares of common stock for $21 per share February 6 Issues 1,600 shares of 7% preferred stock for $13 per share September 10 Purchases 12,000 shares of its own common stock for $26 per share. December 15 Reissues 6,000 shares of treasury stock at $31 per share. Required: Record each of these transactions. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list View journal entry worksheet No Date General Journal Debit Credit 1January 02, 2018 Cash 2,100,000 Common stock 100,000 Additional paid-in capital 2,000,000 February 06 Cash 20,800 2018 Preferred stock 16,000 Additional paid-in capital 4,800 September 10 Treasury stock 312,000 2018 Cash 312,000 December 15, Cash 186,000 2018 Treasury stock 156,000 Additional paid-in capital 30,000