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Sync Inc's corporate charter authorized the following capital stock: Preferred Stock: 6%, par value $100 per share, 10,000 shares. Common Stock: $0.50 par value, 1,000,000 shares. The following transactions occurred during 2020 : 1/19/20 - Issued 200,000 shares of common stock for $12 cash per share. 1/31/20 - Issued 2,000 shares of preferred stock for $105 cash per share. 10/1/20 - Repurchased 40,000 shares of common stock for $16 cash per share. 12/15/20 - Declared a dividend of \$2 per share of common stock outstanding and declared the dividend on the preferred stock. All dividends are to be paid on 1/31/21. Instructions: Prepare the journal entry for each transaction listed above