Prepare the journal entry for each transaction listed The following transactions occurred during the year: 1/19/12 Issued 100,000 shares of common stock for $17 cash per share. 1/31/12 Issued 3,000 shares of preferred stock for $115 cash per share. 11/1/12 Repurchased 30,000 shares of common stock for $22 cash per share. 12/1/12 Declared and paid a total dividend of $95,000.