Selected stock transactions

Diamondback Welding & Fabrication Corporation sells and services pipe welding equipment in Illinois. The following selected accounts appear in the ledger of Diamondback Welding & Fabrication at the beginning of the current year:

Preferred $2\%$ Stock, $$150$ par shares authorized, $45,000$ shares issued$)$

$$6,750,000$

Paid$-$In Capital in Excess of Par$-$Preferred Stock

$1,350,000$

Common Stock, $$10$ par $(700,000$ shares authorized, $290,000$ shares issued$)$

$2,900,000$

Paid$-$In Capital in Excess of Par$-$Common Stock

$380,000$

Retained Earnings

$24,126,000$

During the year, the corporation completed a number of transactions affecting the stockholders' equity. They are summarized as follows:

a$.$ Purchased $42,000$ shares of treasury common for $$14$ per share.

b$.$ Sold $21,000$ shares of treasury common for $$17$ per share.

c$.$ Issued $23,000$ shares of preferred $2\%$ stock at $$165.$

d$.$ Issued $70,000$ shares of common stock at $$16,$ receiving cash.

e$.$ Sold $14,000$ shares of treasury common for $$12$ per share.

f$.$ Declared cash dividends of $$3\mathrm{.}00$ per share on preferred stock and $$0\mathrm{.}10$ per share on common stock.

g$.$ Paid the cash dividends.

Required:

Journalize the entries to record the transactions.

If an amount box does not require an entry, leave it blank.