There is only 18 spaces for the journal

The following selected accounts appear in the ledger of Parks Construction Inc. at the beginning of the current year: Preferred 1% Stock, $50 par (100,000 shares authorized, 75, 100 shares issued) $3,755,000 Paid-In Capital in Excess of Par-Preferred Stock 165,220 Common Stock, $3 par (5,000,000 shares authorized, 1,690,000 shares issued) 5,070,000 Paid-In Capital in Excess of Par-Common Stock 1,014,000 Retained Earnings 30,836,000 During the year, the corporation completed a number of transactions affecting the stockholders' equity. They are summarized as follows: a. Issued 454,700 shares of common stock at $8, receiving cash. b. Issued 11,800 shares of preferred 1% stock at $61. c. Purchased 46,500 shares of treasury common for $8 per share. d. Sold 20,700 shares of treasury common for $10 per share. e. Sold 5,700 shares of treasury common for $7 per share. f. Declared cash dividends of $0.50 per share on preferred stock and $0.10 per share on common stock. g. Paid the cash dividends. JOURNAL Score: 136/224 ACCOUNTING E DATE DESCRIPTION POST. REF. DEBIT CREDIT ASSETS LIABILITI 1 Jan. 5 Cash 2 Common Stock 3 Paid-In Capital in Excess of Par-Common Stock 2,273,500.00 4 Feb. 10 Cash 719,800.00 + 5 Preferred Stock 590,000.00 6 Paid-In Capital in Excess of Par-Preferred Stock 129,800.00 7 Mar. 19 Treasury Stock 372,000.00 8 Cash 9 May 16 Cash 207,000.00 1 10 Treasury Stock 11 Paid-In Capital from Sale of Treasury Stock 12 Aug. 25 Cash 39,900.00 1 13 Paid-In Capital from Sale of Treasury Stock 5,700.00 6 Paid-In Capital in Excess of Par-Preferred Stock 129,800.00 7 Mar. 19 Treasury Stock 372,000.00 8 Cash 9 May 16 Cash 207,000.00 1 10 Treasury Stock 11 Paid-In Capital from Sale of Treasury Stock 12 Aug. 25 Cash 39,900.00 1 13 Paid-In Capital from Sale of Treasury Stock 5,700.00 14 Treasury Stock 15 Dec. 6 Retained Earnings 16 Preferred Stock 17 Cash 18 Cash Points