Refer to the following transactions.

a. Sold 4,400 shares of $40 par value 7% preferred stock at par.

b. Declared the annual dividend on the preferred stock.

c. Purchased 500 shares of preferred stock for the treasury at $51 per share.

d. Issued 1,500 shares of $3 par value common stock in exchange for land valued at $108,000.

e. Sold 260 shares of the treasury stock purchased in transaction c for $58 per share.

f. Split the common stock 2 for 1.

Transaction Cash Other assets Liabilities Paid-in Capital Retained Earning Treasury stock

a 176,000 176,000

b 12,320 -12,320

c -25,500 25,500

d 108,000 108,000

e 15080 1820 -13260

f ????