Spoon River Welding Corporation sells and services welding equipment in Illinois. The following selected accounts appear in the ledger of Spoon River Welding Corporation at the beginning of the current fiscal year: Preferred 2% Stock, $80 par (100,000 shares authorized, 60,000 shares issued.............. $4,800,000 Paid In Capital in Excess of Par - Preferred Stock 210,000 Common Stock. $9 par (3,000,000 shares authorized, 1.750,000 shares issued)................... 15,750,000 Paid In Capital in Excess of Par - Common Stock 1,400,000 Retained Earnings 52,840,000 During the year, the corporation completed a number of transactions affecting the stockholders equity. Journalize each of the following transactions. e. Sold 15,000 shares of treasury common for $7.50 per share. Debit Account [Select] Credit Account [Select] [Select] > Credit Account (if needed) [Select] [ Select] f. Declared cash dividends on $1.50 per share on preferred stock and $.05 per share on common stock. Debit Account [Select] [Select] Credit Account Select] [ Select) g. Determined that all stockholders as of October 1st would receive the dividend. Debit Account Select ] Credit Account [Select] [Select] > Credit Account (if needed) [Select] [ Select] f. Declared cash dividends on $1.50 per share on preferred stock and $.05 per share on common stock. Debit Account [Select] [Select] Credit Account Select] [ Select) g. Determined that all stockholders as of October 1st would receive the dividend. Debit Account Select ]