The following selected accounts appear in the ledger of Parks Construction Inc. at the beginning of the current year: During the year, the corporation completed a number of transactions affecting the stockholders' equity. They are summarized as follows:

a$.$ Issued $493,300$ shares of common stock at $$7,$ receiving cash.

b$.$ Issued $8,800$ shares of preferred $1\%$ stock at $$60.$

c$.$ Purchased $46,700$ shares of treasury common for $$7$ per share.

d$.$ Sold $18,400$ shares of treasury common for $$9$ per share.

e$.$ Sold $4,900$ shares of treasury common for $$6$ per share.

f$.$ Declared cash dividends of $$0\mathrm{.}50$ per share on preferred stock and $$0\mathrm{.}08$ per share on common stock.

g$.$ Paid the cash dividends.

Required:

Journalize the entries to record the transactions.