Please make the journal entries for these transactions: A brand new company issued 30,000 shares of common stock. The company received $25 per share from the investors, and the par value is $5 per share. The company declared a cash dividend of $7,000. Two weeks later, the company paid the $7,000 dividend to the stockholders. The company bought back 3,000 shares of common stock from some stockholders for $40 per share. The company sold back to investors 2,000 of the shares it bought back in transaction #4 for $47 per share. The company sold back to investors 1,000 of the shares it bought back in transaction #4 for $37 per share.