Jan 10: Articles of incorporation are filed with the state. The state authorized the issuance of 10,000 shares of 5%, $50 par value preferred stock and 200,000 shares of $10 par value common stock.

April 10: Purchased 400 shares of treasury stock at $18 per share. Accounted for under the cost method.

June 1: Retired 200 shares of treasury stock, these shares were originally sold for $15 per share.

Dec 31. Dividends were declared on preferred stock, as well as $2 per share for common stock.

Record journal entries for the above transactions. Please show the supporting calculations.