ABC Corporation is a corporation that has common stock with a par value of $1.00 per share, On 1/1/20ABC Corporation issued 4,000 shares of $1.00 par value common stock for $25,000. The journal entry for issuing the common stock would have a debit to cash for $25,000 and credits to: If instead of issuing stock for cash, they are issued in exchange for land, the debit would be to: On 5/1/20 ABC Corporation's board of directors declared a cash dividend payable to common shareholders of record 5/15/20 to be paid on 5/31/20 in the amount of $20,000. On the date of declaration: 6/30/20ABC Corporation purchased 1,000 shares of its own stock back for $3.00 per share ($3,000 total). This results in: 9/1/20ABC Corporation sells 500 shares of its treasury stock for 4.00 per share ($2.000 total). Treasury stock would be reduced (credited) in the amount of: On 11/1/20, ABC Corporation issued an additional 500 shares of $1.00 par value common stock for $1.000 cash. The journal entry for issuing the common stock would have a debit to cash for: The journal entry would also have credit(s) to