Prepare journal entries to record the following transactions for a corporation for the current year.

January $3$ Issued $30,000$ shares of $$2$ par value common stock at $$22$ cash per share.

November $8$ Declared cash dividends payable to common stockholders of $$30,000$ to the November $20$ stockholders of

record.

December $1$ Paid the dividends declared on November $8.$

December

$15$ Purchased $1,000$ shares of its own common stock at $$25$ per share.