The following are a number of transactions and events for the Nielsen Corporation. For each, prepare the necessary journal entry. If no entry is required, please indicate that.

a. The state of Delaware approves the application for incorporation made by Nielsen and authorizes

100,000 shares of common stock with a $10 per share par value.

b. Nielsen issues the first 1,000 shares of its common stock for $12 per share in cash.

c. On the same day as (b), Nielsen issues another 500 shares of common stock for equipment that is

valued at $6,200.

d. Nielsens board of directors declares a $2 per share cash dividend.

e. On the date of record for the previous dividend, Nielsen prepares a list of all owners.

f. The date of payment arrives and Nielsen mails out all dividend distributions.

g. A 10 percent stock dividend is declared and immediately issued after the market price of the

common stock has risen to $19 per share.

h. The company reacquires 300 shares of common stock for $16 per share in cash. Treasury stock is

reported by means of the cost method.

i. The company reissues 200 shares of its treasury stock for $17 per share in cash.

j. The company reissues the remaining shares of treasury stock for $11 per share in cash.

k. A 40 percent stock dividend is declared and immediately issued on a day when the fair value of

the stock is $20 per share.