Record as journal entries

Refer to the following transactions. Sold 2, 330 shares of $10.5 par value preferred stock at $14.50 per share. Declared the annual cash dividend of $2.7 per share on common stock. There were 9, 400 shares of $1 par value common stock issued and outstanding throughout the year issued 2, 500 shares of $6 par value preferred stock in exchange for a building when the market price of preferred stock was $14 per share. Purchased 100 shares of preferred stock of the treasury at a price of $12.00 per share. Sold 60 shares of the preferred stock held in treasury (see d) for $20 per share. Declared and issued a 14% stock dividend on the $1 par value common stock when the market price per share was $45