Marin Corporation is authorized to issue 1,040,000 shares of $1 par value common stock. During 2025 , the company has the following stock transactions. Jan. 15 Issued 728,000 shares of stock at $7 per share. Sept. 5 Purchased 20,800 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, 2025, payable January 3,2026. Journalize the transactions for Marin Corporation. (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 0 for the amounts. List all debit entries before credit entries.)