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