tockholders Equity: Transaction Descriptions from Account Data

The following T-accounts contain keyed entries representing five transactions involving the stockholders equity of Riverview, Inc.:

Cash
(1)	88,200
(2)	39,600
		14,400	(4)
(5)	8,400

Paid-in Capital in Excess of Par value-Common Stock
		49,000	(3)

Land
(3)	126,000

Common Stock, $11 Par
		39,600	(2)
		77,000	(3)

Preferred Stock, $55 Par
		77,000	(1)

Paid-in Capital from Treasury Stock
		1,260	(5)

Paid-in Capital in Excess of Par value-Preferred Stock
		11,200	(1)

Treasury Stock
(4)	14,400*	7,140	(5)

*900 shares of common stock

Required

Using this information, give detailed descriptions, including number of shares and price per share when applicable, for each of the five transactions.

General Journal
Date	Description	Debit	Credit
1	CashPreferred StockPaid-in-Capital in Excess of Par Value - Preferred StockCommon StockPaid-in-Capital in Excess of Par Value - Common StockTreasury Stock - CommonPaid-in-Capital from Treasury StockLand
	CashPreferred StockPaid-in-Capital in Excess of Par Value - Preferred StockCommon StockPaid-in-Capital in Excess of Par Value - Common StockTreasury Stock - CommonPaid-in-Capital from Treasury StockLand
	Paid-in-Capital in Excess of Par Value - Preferred Stock
	Issued shares of preferred stock at per share.
2	CashPreferred StockPaid-in-Capital in Excess of Par Value - Preferred StockCommon StockPaid-in-Capital in Excess of Par Value - Common StockTreasury Stock - CommonPaid-in-Capital from Treasury StockLand
	CashPreferred StockPaid-in-Capital in Excess of Par Value - Preferred StockCommon StockPaid-in-Capital in Excess of Par Value - Common StockTreasury Stock - CommonPaid-in-Capital from Treasury StockLand
	Issued shares of common stock at par value.
3	CashPreferred StockPaid-in-Capital in Excess of Par Value - Preferred StockCommon StockPaid-in-Capital in Excess of Par Value - Common StockTreasury Stock - CommonPaid-in-Capital from Treasury StockLand
	Common Stock
	CashPreferred StockPaid-in-Capital in Excess of Par Value - Preferred StockCommon StockPaid-in-Capital in Excess of Par Value - Common StockTreasury Stock - CommonPaid-in-Capital from Treasury StockLand
	Issued shares of common stock in exchange for land.
4	CashPreferred StockPaid-in-Capital in Excess of Par Value - Preferred StockCommon StockPaid-in-Capital in Excess of Par Value - Common StockTreasury Stock - CommonPaid-in-Capital from Treasury StockLand
	CashPreferred StockPaid-in-Capital in Excess of Par Value - Preferred StockCommon StockPaid-in-Capital in Excess of Par Value - Common StockTreasury Stock - CommonPaid-in-Capital from Treasury StockLand
	Purchased shares of treasury stock for per share.
5	CashPreferred StockPaid-in-Capital in Excess of Par Value - Preferred StockCommon StockPaid-in-Capital in Excess of Par Value - Common StockTreasury Stock - CommonPaid-in-Capital from Treasury StockLand
	Treasury Stock - Common
	CashPreferred StockPaid-in-Capital in Excess of Par Value - Preferred StockCommon StockPaid-in-Capital in Excess of Par Value - Common StockTreasury Stock - CommonPaid-in-Capital from Treasury StockLand
	Sold shares of treasury stock for per share.

Please answer all parts of the question.