On January 1, 2020, Windsor Corporation had 61,500 shares of $1 par value common stock issued and outstanding. During the year, the following transactions occurred: Mar. 1 Issued 26,500 shares of common stock for $540,000. June 1 Declared a cash dividend of $2 per share to stockholders of record on June 15. July 30 Paid the $2 cash dividend. Dec. 1 Purchased 4,800 shares of common stock for the treasury for $22 per share. Dec. 15 Declared a cash dividend on outstanding shares of $2.20 per share to stockholders of record on December 31. Prepare journal entries to record the above transactions. (If no entry is required, select "No entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. List all debit entries before credit entries. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit >