Lollipop Inc. started the year with 800,000 shares issued, and 250,000 shares held as treasury stock (purchased in a prior period by Lollipop for $15 per share)

Record the journal entries for the following transactions:

a. On 2/1/2018 Lollipop issued 400,000 new shares of its common stock at $12 per share.

b. On 3/1/2018 Lollipop reissued 50,000 of its treasury stock at $10 per share.

c. On 9/1/2018 Lollipop repurchased 100,000 shares of its common stock for $13 per share.

d. On 11/1/2018 Lollipop Inc. declared a 0.20 per share cash dividend on its $1 par common stock.

e. On 12/5/2018 Lollipop Inc. paid the dividend.