Sold 4.800 shares of $42 par value 8% preferred stock at par. Declared the annual dividend on the preferred stock. Purchased 450 shares of preferred stock for the treasury at $53 per 'share. Issued 1.500 shares of $3 par value common stock in exchange for land valued at $103,000. Sold 268 shares of the treasury stock purchased in transaction c for $59 per share. Split the common stock 2 for 1. Show the effect (if any) of each of the above transactions on each financial statement category by selecting a plus (+) or minus (-) sign and the amount in the appropriate column. Do not show items that affect net income in the retained earnings column. (For the Treasury Stock column related to transactions c and e, enter the effect as it relates to Treasury Stock and not to the right-side of the accounting equation. For example, if the transaction causes an increase in Treasury Stock by $20,000, then enter the effect as +20,000.)