The following is a summary of all relevant transactions of Jackson Day Corporation since it was organized in 2007. In 2007, 15,000 shares were authorized and 7,000 shares of common stock ($50 par value) were issued at a price of $57. In 2008, 1,000 shares were issued as a stock dividend when the stock was selling for $62. Three hundred shares of common stock were bought in 2009 at a cost of $66 per share. These 300 shares are still in the company treasury. In 2008, 10,000 preferred shares were authorized and the company issued 4,000 of them ($100 par value) at $113. Some of the preferred stock was reacquired by the company and later reissued for $4,700 more than it cost the company. The corporation has earned a total of $610,000 in net income after income taxes and paid out a total of $312,600 in cash dividends since incorporation. Provide the journal entries to record these transactions