On January $1,2025,$ Carla Vista Corporation had $93,000$ shares of $$1$ par value common stock issued and outstanding. During the year, the following transactions occurred:

Mar. $1$ Issued $108,000$ shares of common stock for $$810,000.$

June $1$ Declared a cash dividend of $$2$ per share to stockholders of record on June $15.$

June $30$ Paid the $$2$ cash dividend.

Dec. $1$ Purchased $6,000$ shares of common stock for the treasury for $$18$ per share.

Dec. $15$ Declared a cash dividend on outstanding shares of $$2\mathrm{.}50$ per share to stockholders of record on December $31.$

Net income for $2025$ totaled $$1,086,000.$

Prepare journal entries to record the above transactions. $($Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order pretented in the problem. If no entry is required, select $"$No Entry" for the account titles and enter $O$ for the amounts. List all debit entries before credit entries.$)$

Date

Account Titles and Explanation

Debit

Credit