Selected transactions completed by Equinox Products Inc. during the fiscal year ended December 31, 20Y5, were as follows: Record on journal page 10: Jan. Feb. May 3 15 Issued 15,000 shares of $20 par common stock at $30, receiving cash. Issued 4,000 shares of $80 par preferred $1 stock at $100, receiving cash. 1 Issued $500,000 of 10-year, 5% bonds at 104, with interest payable semiannually. 16 26 Jun. 1 B 22 30 Declared a quarterly dividend of $0.50 per share on common stock and $1.00 per share on preferred stock. On the date of record, 100,000 shares of common stock were outstanding, no treasury shares were held and 20,000 shares of preferred stock were outstanding. Journalize this transaction as two separate entries. Paid the cash dividends declared on May 16. Purchased 4% bonds issued by Solstice Corp. as an available-for-sale Investment for $300,150. Purchased 8,000 shares of treasury common stock at $33 per share. Purchased 40,000 shares of Pinkberry Co.'s common stock directly from the founders for $24 per share. Pinkberry has 125,000 shares issued and outstanding. Declared a $1.00 quarterly cash dividend per share on preferred stock. On the date of record, 20,000