Please journalize the following transactions.

Dinah soars, Biff Wellington and Duane Pipe are the stockholders stock, and 100,000 shares of charter of the corporation authorized 500,000 shares o common shares of common stock issued stock. As of January 1 there were 25.000 and outstanding and 4,000 shares of preferred stock issued and outstanding. Selected transactions completed by during the fiscal year-ending December 31 Sharpe Incorporated 2018. are Jan 1 Issued 13,000 shares of ss par common stock at s19, receiving cash. Jan 1 Issued 6,700 shares of s30par, 3%, preferred stock at s69 for cash. Purchased equipment for s220,000, paying s20,000 cash and financing the remainder with a Feb 1 180-day, 5% note payable. Mar 15 Purchased land for s352,000 by issuing 18,000 shares of common stock. Mar 31 Purchased a two-year insurance policy for $39,000. Purchased 1,600 shares of the company's own common stock at $23 per share. May 1 May 31 Issued of 8-year, 7% bonds with interest payable semiannually. The amount of cash received was $1,087,936. July 30 Paid the amount due on the note payable signed on February 1. Aug 1 sold 500 shares of common stock purchased on May 1 for $26 per share treasury Sept 15 Declared a 2% stock dividend on co stock to be distributed on September 30 to is $26 stockholders of record on September 20. The market price per share on September 15 per share. Sept 30 Distributed the stock dividend declared September 15. oct 1 Borrowed $36,000 from second Bank by issuing an 7% ote. The note is to be repaid in quarterly payments of principal plus interest totaling $2,130 per quarter. oct 16 sold of treasury common stock purchased on May 1 for $20 per share. 0 shares Nov 30 Paid the semiannual interest and amortized the premium on the bonds issued on May 31 Dec 1 Declared a cash dividend at the stated amount to preferred stockholders and .50 per share to common stockholders payable on December 30 to stockholder of record on December 1 (Hint: don't forget the shares distributed from the stock dividend)