The company P & G Corporacin, bought from its shareholders 5,000 shares previously issued by the same corporation for an amount of US$255,000. Subsequently, he sold 2,000 shares for an amount of US$54 per share. Then, later on, he sold an additional 2,000 shares for $49 per share. Finally, he sold 1,000 more shares for an amount of US$43 per share. Present the corresponding records in the 'Journal' that reflect the repurchase of the 5,000 shares and the three sales operations of the treasury shares (portfolio). Submit records for preferred stock transactions and indicate their presentation in the financial statements