Nautical has two classes of stock authorized: $10 par preferred, and $1 par value common. As of the beginning of 2021, 100 shares of preferred stock and 1,500 shares of common stock have been issued. The following transactions affect stockholders equity during 2021:

March		1		Issue 1,500 additional shares of common stock for $20 per share.
April		1		Issue 200 additional shares of preferred stock for $25 per share.
June		1		Declare a cash dividend on both common and preferred stock of $0.75 per share to all stockholders of record on June 15.
June		30		Pay the cash dividends declared on June 1.
August		1		Purchase 200 shares of common treasury stock for $17 per share.
October		1		Reissue 100 shares of treasury stock purchased on August 1 for $19 per share.

Nautical has the following beginning balances in its stockholders equity accounts on January 1, 2021: Preferred Stock, $1,000; Common Stock, $1,500; Additional Paid-in Capital, $18,000; and Retained Earnings, $10,000. Net income for the year ended December 31, 2021, is $6,900.

Required:

1. Record each of these transactions. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.)

2. Select whether each of the following transactions increases ( + ) or decreases ( - ) total assets, total liabilities, and total stockholders' equity. (If none of the categories apply for a particular item, leave the cell blank.)