The following selected accounts appear in the ledger of Parks Construction Inc. at the beginning of the current year:

Preferred 2% Stock, $100 par (100,000 shares authorized, 80,000 shares issued)             $8,000,000

Paid-In Capital in Excess of Par—Preferred Stock                                                                      440,000

Common Stock, $5 par (5,000,000 shares authorized, 4,000,000 shares issued)                 20,000,000

Paid-In Capital in Excess of Par—Common Stock                                                                      2,280,000

Retained Earnings                                                                                                                           115,400,000

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

a.	Issued 200,000 shares of common stock at $12, receiving cash.

b.	Issued 8,000 shares of preferred 2% stock at $115.
c.	Purchased 175,000 shares of treasury common for $10 per share.
d.	Sold 110,000 shares of treasury common for $14 per share.
e.	Sold 30,000 shares of treasury common for $8 per share.
f.	Declared cash dividends of $1.25 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. Refer to the Chart of Accounts for exact wording of account titles.