Part 2 Journalize the following transactions for Entity B. Entity B is authorized to issue 1,000,000 shares of $1 par common stock. A. January 1. Issued 600,000 shares at $6 per share. B. March 15. Purchased 5,000 shares for the Treasury at $7 per share. C. October 1. Declared a 75 cent per share dividend to stockholders of record on October 15, 2020, payable on October 31, 2020