On January 1, 2022, Vaness Corporation was granted a charter authorizing the following capital stock: common stock, 65 par 200,000 shares; preferred stock, $10 par, 7%, 50,000 shares. Record the following 2022 transactions: a. Issued 95,000 shares of common stock at $22 per share. b. Issued 18,000 shares of preferred stock at $13 per share. c. Bought back 10,000 shares of common stock at $30 pet share. d. Reissued 1,000 shares of treasury stock at S27 per share. e. Declared cash dividends of $27,400 to be allocated between common and preferred stockholders. (The preferred stock, which has a current-dividend preference, is noncumulative.) Paid dividends of $27,400. f