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During the year, the corporation completed a number of transactions affecting the stockholders' equity. They are summarized as follows: a. Issued 60,000 shares of common stock at $30, receiving cash. b. Issued 8,000 shares of preferred 2% stock at $193. c. Purchased 36,000 shares of treasury common for $28 per share. d. Sold 18,000 shares of treasury common for $31 per share. e. Sold 12,000 shares of treasury common for $26 per share. f. Declared cash dividends of $3.50 per share on preferred stock and $0.04 per share on common stock. g. Paid the cash dividends. Required: Joumalize the entries to record the transactions. If an amount box does not require an entry, leave it blank. a. Issued 60,000 shares of common stock at $30, receiving cash. b. Issued 8,000 shares of preferred 2% stock at $193. c. Purchased 36,000 shares of treasury common for $28 per share. d. Sold 18,000 shares of treasury common for $31 per share. e. Sold 12,000 shares of treasury common for $26 per share