Prepare the appropriate journal entries, if any, for the following transactions in $2014.($Credit account titles are outomatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$

Jan. $25$ Issued $9,440$ shares of common stock for $$12$ per share.

Feb. $18$ The Board of Directors declared a cash dividend on preferred and common stock totaling $$73,160,$ payable on March $15,$ to stockholders of record on February $28.$

Feb. $28$ Date of record for cash dividends on preferred and common stock.

Mar. $15$ Paid the cash dividend to preferred and common stockholders.

July $7$ Purchased $7,080$ shares of common stock for the treasury at $$15$ per share.