Parker Corporation was organized on January 1, 2018 and was authorized to issue 600,000 shares of common stock with a par value of $6 per share. During 2018, the corporation had the following capital transactions:

January 5 Issued 600,000 shares for $10 per share

July 28 Purchased back 80,000 shares for $11 per share

September 10 Sold 50,000 shares held as treasury for $18 per share

December 15 Sold the remaining 30,000 shares for $9 per share

Required: Record all the transactions above as journal entries for Parker Corporation.