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 balance of $500,000 in it.

(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 $32 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 $20 each share.