The Stockholder Equity accounts of Evangeline's on January 1, 2019 appear below:

Common Stock, $5 par value, 225,000 shares authorized,

25,000 shares issued and outstanding $125,000

Additional Paid In Capital - Common Stock 175,000

Retained Earnings 87,950

During the year, the following transactions occurred:

a. Issued 15,000 shares of Preferred Stock, 5.5%, $100 par value for $185 cash per share.

b. Issued 28,000 shares of common stock for $13 cash per share

c. Purchased 8,000 shares of common stock at $19 cash per share

d. Sold 5,000 shares of the treasury shares acquired for $25 per share.

e. Sold 1,500 shares of treasury stock for $18 per share.

Prepare the journal entries to record the transactions listed, (a) through (e).