Record each of the following transactions for the Toyota Corporation in general journal form.

Assume that Treasury Stock transactions are recorded using the cost method. Retained earnings has a beginning balance of $500,000 in it. Cash has a beginning balance of $300,000.

(a) Issued 30,000 shares of 10%, $15 par Preferred Stock at $25 each share. (b) Issued 50,000 shares of $4 par value Common Stock at $43 each share. (c) Re-purchased 5,000 shares of its outstanding Preferred Stock at $38 each share. (d) Re-Purchased 8,000 shares of its outstanding Common Stock at $30 each share. (e) Re-issued 1,000 shares of its Common Treasury Stock at $37 each share. (f) Re-issued 500 shares of its Common Treasury Stock at $28 per share. (g) Re-issued 1,200 shares of its Preferred Treasury Stock at $30 per share. (h) Re-issued 620 shares of Preferred Treasury Stock at $40 each share. (i) Declared a $2 per share dividend on all shares of outstanding Preferred Stock.