UMB Company began its business on Jan 1, 2018. During 2018, the following transactions occurred affecting stockholders equity (in the order given):

a) Issued common stock of 50,000 shares for $10 per share with a par value of $1 per share.

(b) Issued a 10% stock dividend when the market price was at $8 per share.

(c) Purchased treasury stocks of 1,000 shares at $6 per share.

(d) Reissue all the treasury stocks at $10 per share.

(e) Execute 2-for-1 stock splits.

1. Give the journal entry to record transaction (a).

2. Give the journal entry to record transaction (b).

3. Give the journal entry to record transaction (c).

4. Give the journal entry to record transaction (d).

5. Compute the number of shares outstanding on 12/31/2018.