Selected stock transactions

Preferred $2\%$ Stock, $$80$ par $(100,000$ shares authorized, $60,000$ shares issued$)$

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

Common Stock, $$9$ par $(3,000,000$ shares authorized, $1,750,000$ shares issued$)$

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

$$4,800,000$

$210,000$

$15,750,000$

$1,400,000$

$52,840,000$

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

a$.$ Purchased $87,500$ shares of treasury common for $$8$ per share.

b$.$ Sold $55,000$ shares of treasury common for $$11$ per share.

c$.$ Issued $20,000$ shares of preferred $2\%$ stock at $$84.$

d$.$ Issued $400,000$ shares of common stock at $$13,$ receiving cash.

e$.$ Sold $18,000$ shares of treasury common for $$7\mathrm{.}50$ per share.

f$.$ Declared cash dividends of $$1\mathrm{.}60$ per share on preferred stock and $$0\mathrm{.}05$ 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.