The Golden Mushroom has two classes of stock authorized: 8%, $10 par preferred, and $1 par value common. The following transactions affect stockholders' equity during 2024, its first year of operations: January 2 February 6 Issues 100,000 shares of common stock for $31 per share. Issues 2,600 shares of 8% preferred stock for $12 per share. September 10 Purchases 10,000 shares of its own common stock for $36 per share. December 15 Required: Resells 5,000 shares of treasury stock at $41 per share. Record each of these transactions. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.)