Mineshaft Co. has 424,000 shares of $20 par common stock issued and outstanding. Prepare journal entries for the following:

January 7	Issued 99,000 shares of common stock for $27 per share
February 13	Declared $0.19 cash dividend per share of common stock
March 7	Declared a 4% stock dividend on the common stock to be capitalized at the market price of $37 per share
April 28	Paid the cash dividends
May 13	Issued the stock certificates for the dividend declared March 7
June 27	Purchased 8,900 shares of treasury stock for $30 per share
December 2	Sold all of the treasury stock for $44 per share