Warner Corporation stockholders' equity consisted of the following on January 1, 2015:

Stockholders' Equity
Paid-In Capital
	Capital Stock
		Common Stock, no par, $15 stated value, 1,000,000 shares authorized 400,000 shares issued and outstanding	6,000,000
	Additional Paid-In Capital
		APIC - Common Stock	4,600,000
Total Paid-In Capital			10,600,000
Retained Earnings			4,100,000
Total Stockholders' Equity			14,700,000

Prepare the appropriate journal entries, if any, for the following transactions in 2015. If no journal entry is required, please clearly indicate that. Show your computations.

2/20/15: Issued 60,000 shares of common stock for $35 per share

3/31/15: The Board of Directors declared a cash dividend on common stock of $2.00 per share, payable on May 1, to stockholders of record on April 15.

4/15/15: Date of record for cash dividends on common stock.

5/1/15: Paid the cash dividend to common stockholders.

10/10/15: Purchased 20,000 shares of their common stock as treasury stock for $40 per share.

Prepare the Stockholders Equity section of the Balance Sheet for December 31, 2015