Make entries for the following transactions:

1 ABB Company declared a cash dividend of $100,000 on February 1, 2015.

2 ABB paid the dividend on February 15, 2015.

3 ABB issued a 2 percent stock dividend on April 1, 2015 at a time when the firm had outstanding 200,000 shares whose market price was $5. The par value of the ABB shares is $1.

4 ABB repurchases on the open market 5,000 shares for $12 per share on June 1, 2015.

5 ABB sells 100 treasury shares for $10 per share on July 1, 2015.