Required information [The following information applies to the questions displayed below.] Nautical has two classes of stock authorized: $10 par preferred, and $1 par value common. As of the beginning of 2024 , 100 shares of preferred stock and 2,300 shares of common stock have been issued. The following transactions affect stockholders' equity during 2024: March 1 Issue 2,3e0 additional shares of common stock for $18 per share. April 1 Issue 200 additional shares of preferred stock for $33 per share. June 1 Declare a cash dividend on both common and preferred stock of $9.65 per share to atl June 30 stockholders of record on June 15. August 1 Purchase 200 shares of common treasury stock for $15 per share. October 1 Reissue 100 shares of treasury stock purchased on August 1 for $17 per share. Nautical has the following beginning balances in its stockholders' equity accounts on January 1, 2024: Preferred Stock, $1,000; Common Stock, \$2,300; Additional Paid-in Capital, $18,800; and Retained Earnings, $10,800. Net income for the year ended December 31,2024 , is $7,300. Required: 1. Record each of these transactions. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) 2. Select whether each of the following transactions increases (+) or decreases () total assets, total liabilities, and total stockholders' equity. (If none of the categories apply for a particular item, leave the cell blank.)