On January 1, 2025, Sunland Corporation had 91,200 shares of $1 par value common stock issued and outstanding. During the year. the following transactions occurred: Mar 1 Issued 106.200 shares of common stock for $796,500. June 1 June 30 Declared a cash dividend of $2 per share to stockholders of record on June 15. Paid the $2 cash dividend. Purchased 5,900 shares of common stock for the treasury for $18 per share. Dec. 1 Dec. 15 Declared a cash dividend on outstanding shares of $2.50 per share to stockholders of record on December 31. Net income for 2025 totaled $1.072.500. 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 presented 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)