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1. The August 1, 2019 balance sheet for Dress Company reported 24,000 shares of $10 par value common stock that were issued and outstanding: Common Stock $240,000 Additional Paid-in Capital $250,000 On August 2, 2019, the company splits it's stock 2-for-1. Required: a. How many shares of common stock are issued and outstanding immediately after the stock split? b. What is the dollar balance of common stock immediately after the stock split?

2. Aluminum, Inc. engaged in the following transactions involving its common stock during 2019: Feb. 2 Issued 10,000 shares of $15 par value common stock at $90 cash per share. Aug. 1 Purchased back 3,000 shares of common stock at 93 cash per share. Sept. 1 Resold 1,200 shares of treasury stock at $99 cash per share. Nov. 1 Exchanged remaining 1,800 shares of treasury stock for a patent with a fair value of $162,000. Required: Prepare general journal entries to record these transactions.