The Charter authorizes two classes of Stock: Common Stock, $10 Par Value, 750,000 Shares Authorized; and Cumulative 6%, Non-Participating Preferred Stock, $20 Par Value, 250,000 Shares Authorized. Only 400,000 of the Common Shares were sold on 7-1-2022, for a market price of $25 / Share. The Investment Bank underwriting the IPO is paid with 1,000 Shares of Preferred Stock, rather than cash. The corresponding value of their services, if they were paid cash is $30,000

On 12-31-22 Expo Technologies Incorporated, declared a Cash Dividend for Preferred Shareholders and a 10 % Stock Dividend for Common Shareholders, both with a date of record of 1-15-23 and a date of payment of 1-25-23. The Market value of the Common Shares on 12-31-23 was $40/Share.

On 3-1-23, Expo Technologies Incorporated repurchased 50,000 Common Shares in the open market at a price of $20/ Share

On 3-15-23, Expo Technologies Incorporated sold 10,000 Treasury Shares in the open market at a price of $30/ Share

How would this be journaled credited and debited?