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, 83,900 shares issued)	$4,195,000
Paid-In Capital in Excess of ParPreferred Stock	184,580
Common Stock, $3 par (5,000,000 shares authorized, 2,120,000 shares issued)	6,360,000
Paid-In Capital in Excess of ParCommon Stock	1,590,000
Retained Earnings	31,692,000

During the year, the corporation completed a number of transactions affecting the stockholders equity. They are summarized as follows:

Jan.	5	Issued 467,700 shares of common stock at $9, receiving cash.
Feb.	10	Issued 10,700 shares of preferred 1% stock at $62.
Mar.	19	Purchased 53,000 shares of treasury common for $6 per share.
May	16	Sold 20,000 shares of treasury common for $8 per share.
Aug.	25	Sold 5,200 shares of treasury common for $5 per share.
Dec.	6	Declared cash dividends of $0.50 per share on preferred stock and $0.10 per share on common stock.
	31	Paid the cash dividends.

Journalize the entries to record the transactions.