The following is the Stockholders Equity section of Walmart at December 31, 2020:						12/31/2020	12/31/2021
Common stock, $10 par value, (700,000 shares issued and outstanding)						$7,000,000
Additional paid-in-capital CS						$4,000,000
Retained Earnings						$5,600,000
The following transactions occurred during 2021:
100,000 shares of common stock were purchased for the treasury at $24 per share
Preferred stock was issued for land. The asking price of the land was $3,500,000.
The value of the land was $3,400,000.
40,000 shares of treasury stock were sold at $28 per share
40,000 shares of treasury stock were sold at $21 per share
The remaining 20,000 shares of treasury stock were sold at $17 per share
Journalize the 5 transactions above and fill in the stockholders equity section at December 31, 2021