Whispering Winds Corp. is authorized to issue 1,560,000 shares of $1 par value common stock.

Whispering Winds Corp. is authorized to issue 1,560,000 shares of $1 par value common stock. During 2020, the company has the following stock transactions. Jan. 15 Sept. 5 Dec. 6 Issued 894,000 shares of stock at $7 per share. Purchased 21,000 shares of common stock for the treasury at $8 per share. Declared a $0.50 per share dividend to stockholders of record on December 20, payable January 3, 2021. Journalize the transactions for Whispering Winds Corp. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Account Titles and Explanation Debit Credit Date