Selected transactions completed by Primo Discount Corporation during the current fiscal year are as follows:

Jan.	9	Split the common stock 3 for 1 and reduced the par from $75 to $25 per share. After the split, there were 1,200,000 common shares outstanding.
Feb.	28	Purchased 40,000 shares of the corporations own common stock at $28, recording the stock at cost.
May	1	Declared semiannual dividends of $0.80 per share on 75,000 shares of preferred stock and $0.12 per share on the common stock to stockholders of record on June 1, payable on July 10.
Jul.	10	Paid the cash dividends.
Sep.	7	Sold 30,000 shares of treasury stock at $34, receiving cash.
Oct.	1	Declared semiannual dividends of $0.80 per share on the preferred stock and $0.12 per share on the common stock (before the stock dividend). In addition, a 2% common stock dividend was declared on the common stock outstanding. The fair market value of the common stock is estimated at $36.
Dec.	1	Paid the cash dividends and issued the certificates for the common stock dividend.

Journalize the transactions. If no entry is required, simply skip to the next transaction. Refer to the Chart of Accounts for exact wording of account titles.

Date	Description	Debit	Credit
Jan 9.	No entry is required
Feb 28.	Treasury Stock	1120000
	Cash		120000
May 1.	Cash Dividends	199200
	Cash Dividends Payable		199200
July 10.	Cash Dividends Payable	199200
	Cash		199200
Sep 7.	Cash	1020000
	Treasury Stock		840000
	Paid-In Capital in Excess of Par-Common Stock		180000
Oct 1.	Cash Dividends Payable	202800
	Cash		202800

I need help please!