Marigold Corp. is authorized to issue 2,840,000 shares of $1 par value common stock. During 2020, the company has the following stock transactions. Jan. 15 Issued 768,000 shares of stock at $6 per share. Sept. 5 Purchased 26,000 shares of common stock for the treasury at $8 per share. Dec. 6 Declared a $0.50 per share dividend to stockholders of record on December 20, payable January 3, 2021. Journalize the transactions for Marigold Corp.. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date Account Titles and Explanation Jan. 15: Cash Common Stock Paid-in Capital in Excess of Par Value-Common Stock Sept. 5 Treasury Stock Cash Dec. 6 Cash Dividends Dividends Payable Debit 4608000 208000 Credit 768000 3840000 208000