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Selected Stock Transactions The following se lected accounts appea r in the ledger of Parks Const at the beginning of the current year preferred 2% Stock, $125 par (90,000 shares authorized, 45,000 shares issued) $5,625,000 Paid-In Capital in Excess of Par-Preferred Stock 675,000 Common Stock, $25 par (600,000 shares authorized, 260,000 shares issued) 6,500,000 Paid-In Capital in Excess of Par-Common Stock 850,000 Retained Earnings 28,938,000 During the year, the corporation completed a number of transactions affecting the stockholders' equity. They are summarized as follows: a. Issued 60,000 shares of common stock at $30, receiving cash. b. Issued 23,000 shares of preferred 2% stock at $140 c. Purchased 36,000 shares of treasury common for $30 per share. d. Sold 18,000 shares of treasury common for $33 per share. e. Sold 12,000 shares of treasury common for $28 per share. f. Declared cash dividends of $2.50 per share on preferred stock and $0.06 per share on common stock . Paid the cash dividends. Journalize the entries to record the transactions For a compound transaction, if an amount box does not require an entry, leave it blank. Required: a. Issued 60,000 shares of common stock at $30, receiving cash. Cash 1,800,000 Common Stock ,500,000V Paid-In Capital in Excess of Par-Common Stock 300,000 b. Issued 23,000 shares of preferred 2% stock at $140 Cash ,220,000 Preferred Stock 2,875,000 Paid-In Capital in Excess of Par-Preferred Stock 345,000 c. Purchased 36,000 shares of treasury common for $30 per share. Treasury Stock1080,000 Cash 00,000V Feedback d. Sold 18,000 shares of treasury common for $33 per share. Cash 594,000 Treasury Stock 510,000 Paid-In Capital from Sale of Treasury Stock 54,000 Feedback e. Sold 12,000 shares of treasury common for $28 per share Cash 336,000 Paid-In Capital from Sale of Treasury Stock 24,000 Treasury Stock 360,000 f. Declared cash dividends of $2.50 per share on preferred stock and $0.06 per share on common stock Cash Dividends ,950,000 X Cash Dividends Payable Feedback g. Paid the cash dividends Cash Dividends Payable Cash