Italian Stallion has the following transactions during the year related to stockholders' equity. February 1 Issues 4,400 shares of no-par common stock for $16 per share. May 15 Issues 800 shares of $10 par value, 4.5% preferred stock for $13 per share. October 1 Declares a cash dividend of $0.45 per share to all stockholders of record (both common and preferred) on October 15. October 15 Date of record. October 31 Pays the cash dividend declared on October 1. Required: Record each of these transactions. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.)