Required information

$[$The following information applies to the questions displayed below.$]$

Refer to the following transactions.

a$.$ Sold $4,400$ shares of $$40$ par value $8\%$ preferred stock at par.

b$.$ Declared the annual dividend on the preferred stock.

c$.$ Purchased $550$ shares of preferred stock for the treasury at $$53$ per share.

d$.$ Issued $2,500$ shares of $$1$ par value common stock in exchange for land valued at $$116,000.$

e$.$ Sold $244$ shares of the treasury stock purchased in transaction c for $$59$ per share.

f$.$ Split the common stock $2-$for$-1.$

Required:

Show the effect $($if any$)$ of each of the above transactions on each financial statement category by selecting a plus $(+)$ or minus $(-)$ sign

and the amount in the appropriate column. Do not show items that affect net income in the retained earnings column.