Prepare journal entries for stockholders' equity transactions A partial list of the ledger accounts of Hellman Company is shown below, followed by a list of transactions. Indicate the accounts that would be debited and credited in recording each transaction.

$\backslash$table$[[1,$Cash,$21,$Common Stock, $$2$ Par$],[2,$Land,$25,$Additional Paid$-$In Capital$],[3,$Organization Costs,$26,$Donated Capital$],[10,$Dividends Payable,$30,$Retained Earnings$],[20,$Preferred Stock, $$100$ Par,$40,$Income Summary$]]$

$\backslash$table$[[,$Transactions,Account$($s$),$Accounts$($s$)],[,,$Debited,Credited$],[,\backslash$table$[[$Example Issued preferred stock for cash at a price$],[$above par.$]],1,20,25],[($a$),\backslash$table$[[$The City of Hartford donated land to Hellman$],[$Company to be used as a building site.$]],,],[($b$),$Declared a cash dividend on common stock.,,$],[($c$),\backslash$table$[[10,000$ shares of common stock are issued at price$],[$above par.$]],,],[($d$),\backslash$table$[[1,000$ shares of $$2$ par common stock are issued in$],[$exchange for attorney services relating to$],[$formation of corporation, value $$3,750$