Sold 2,410 shares of $9.5 par value preferred stock at $14.00 per share.

Declared the annual cash dividend of $3.1 per share on common stock. There were 9,100 shares of $1 par value common stock issued and outstanding throughout the year.

Issued 2,300 shares of $10 par value preferred stock in exchange for a building when the market price of preferred stock was $13.5 per share.

Purchased 120 shares of preferred stock for the treasury at a price of $11.00 per share.

Sold 90 shares of the preferred stock held in treasury (see d) for $19.5 per share.

Declared and issued a 14% stock dividend on the $1 par value common stock when the market price per share was $36.

Prepare the journal entries to record each of the above transactions. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)