Livingston, Inc. has $100,000$ shares of common stock outstanding as of the beginning of $2023.$ Livingston had the following transactions a$$ecting stockholders' equity in $2023.$

April $1$ Issued $50,000$ shares of $$1$ par common stock for $$50$ per share. June $15$ Purchased $10,000$ of treasury stock for $$55$ per share.

July $1$ Declared a cash dividend of $$2\mathrm{.}00$ per share to all stockholders of record on July $15,$ payable on August $1.$

August $1$ Paid the cash dividend declared on July $1.$

October $15$ Resold $2,000$ shares of treasury stock purchased on June $15$ for $$60$ per share.

Required: Record each of these transactions.