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D JOURNAL Score: 197/224 ACCOUNTING EQUAT DATE DESCRIPTION POST. REF. DEBIT CREDIT ASSETS LIABILITIES Jan. 5 Cash 4,400,000.00 T Common Stock 3,200,000.00 Paid-In Capital in Excess of Par-Common Stock 1.200,000.00 Feb. 10 Cash 450,000.00 Preferred Stock 375,000.00 Paid-In Capital in Excess of Par-Preferred Stock 75,000.00 Mar. 19 Treasury Stock 1,500,000.00 Cash 1,500,000.00 + May 16 Cash 1,040,000.00 10 Treasury Stock 800,000.00 11 Paid-In Capital from Sale of Treasury Stock 240,000.00 12 Aug. 25 Cash 180,000.00 13 Paid-In Capital from Sale of Treasury Stock 20,000.00 14 Treasury Stock 200,000.00 15 Dec. 6 Retained Earnings 328,500.00 16 Cash Dividends 127,500.00 17 Cash Dividends Payable 201,000.00Instructions The following selected accounts appear in the ledger of Parks Construction Inc. at the beginning of the current year. Preferred 2% Stock, $75 par (100,000 shares authorized, 80,000 shares issued) $6,000,000 Paid-In Capital in Excess of Par-Preferred Stock 420,000 Common Stock, $8 par (5,000,000 shares authorized, 3,000,000 shares issued) 24,000,000 Paid-In Capital in Excess of Par-Common Stock 1,850,000 Retained Earnings 115,400,000 During the year, the corporation completed a number of transactions affecting the stockholders' equity. They are summarized as follows: Jan. 5 Issued 400,000 shares of common stock at $11, receiving cash. Feb. 10 Issued 5,000 shares of preferred 2% stock at $90. Mar. 19 Purchased 150,000 shares of treasury. common for $10 per share. May 16 Sold 80,000 shares of treasury common for $13 per share. Aug. 25 Sold 20,000 shares of treasury common for $9 per share. Dec. 6 Declared cash dividends of $1.50 per share on preferred stock and $0.06 per share on common stock. 31 Paid the cash dividends