The following selected accounts appear in the ledger of EJ construction Inc. at the beginning of the current fiscal year: Preferred 1% Stock, $50 par (100,000 shares authorized, 80,000 shares issued) $ 4,000,000 Paid-In Capital in Excess of Par-Preferred Stock 175,000 Common Stock, $3 par (5,000,000 shares authorized, 2,000,000 shares issued) 6,000,000 Paid-in Capital in Excess of Par- Common Stock 1, 500,000 Retained Earnings 32, 350,000 During the year, the corporation completed a number of transactions affecting the stockholders' equity. They are summarized as follows: a. Issued 500,000 shares of common stock at $8, receiving cash. b. Issued 10,000 shares of preferred 1% stock at $60. c. Purchased 50,000 shares of treasury common for $7 per share. d. sold 20,000 shares of treasury common for $9 per share. e. sold 5,000 shares of treasury common for $6 per share. f. cash dividends of $0 50 per share on preferred stock and $0 08 per share on common stock. g. Paid the cash dividends. Journalize the entries to record the transactions. Identify each entry by letter