Italian Stallion has the following transactions during the year related to stockholders equity.

February		1		Issues 4,300 shares of no-par common stock for $14 per share.
May		15		Issues 800 shares of $10 par value, 4% preferred stock for $11 per share.
October		1		Declares a cash dividend of $0.40 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.)