Transactions:

01/01/18-Issued 1,050 shares of 6%, $103 par value, non-cumulative preferred stock at par.

01/03/18-Issued 100,000 shares of $2 par value common stock for $15 per share.

01/16/2018- Declared the cash dividends on the preferred stock ( issued January 1) and $.20 per share dividend on the common stock (issued January 3). The date of the record is January 31 and the date of payment is February 15.

02/15/18-Paid cash dividends

07/30/2018 Declared a 30% stock dividend on the common stock. The market value on the common stock was $18 per share.

08/15/18-Distributed the stock dividend

10/26/18-Purchased 1,000 shares of treasury stock a $8 per share

11/08/18- Sold 500 shares of treasury stock for $10 per share.

11/30/18-Sold 300 shares of treasury stock for $4 per share

Accounts to choose from:

Background: Deerborn Manufacturing Co. completed the transactions related to stockholders' equity listed in the Transactions section below