Marino Furniture Corporation (MFC) had the following events during the year:

a.		January 1, 2018 - MFC is authorized to issue 100,000 common shares.
b.		January 15, 2018 - 9,500 common shares are issued for $5.00 / share.
c.		March 10, 2018 4,750 common shares are issued for $6.80 / share.
d.		June 10, 2018 Reacquired 6,100 common shares at a price of $5.30 / share.
e.		July 16, 2018 Declared and paid a 20 cents per share dividend on shares outstanding

Record the journal entries associated with the above events. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

No.	Account Titles and Explanation	Debit	Credit
a.
b.
c.
d.
e.