Please do journal entries for A-D

Required information [The following information applies to the questions displayed below.] Nicole has been financing Nicole's Getaway Spa (NGS) using equity financing. Currently NGS has authorized 100,000 no-par preferred shares and 200,000 $2 par common shares. Outstanding shares include 59,000 preferred shares and 49,000 common shares. Recently the following transactions have taken place. a. NGS issues 1,450 preferred shares for $12 a share. b. NGS repurchases 1,450 common shares for $11 a share. c. On November 12 , the board of directors declares a $0.50 cash dividend on each outstanding preferred share. d. The dividend is paid December 20