On January 1 E Wendy Corporation had 60,000 shares of common stock issued and outstanding. The stock has a par value of $5 per share. During the year, the following transactions occurred Issued 10,000 additional shares of common stock for $10 share. Declared a cash dividend of $1.00 per share to stockholders of on June 30. Paid the $1.00 cash dividend]. Issued 4,000 additional shares of common stock for $12 per share. Purchased 3,000 shares of Wendy Corporation's common stock at $15 per share be held in the treasury. Declared a cash dividend on outstanding shares of $1.00 per share to of record on December 31. Required: Prepare journal entries to record the above transactions