Make entries for the following transactions:

A. Tartan Company declared a cash dividend of $200,000 on February 1, 2019.

B. Tartan paid the dividend on February 15, 2019.

C. Tartan issued a 2 percent stock dividend on April 1, 2019 at a time when the firm had outstanding 200,000 shares whose market price was $10. The par value of the Tartan shares is $1.

D. Tartan repurchases on the open market 5,000 shares for $12 per share on June 1, 2019.

E. Tartan sells 500 treasury shares for $15 per share on July 1, 2019.