Zina Corporation was organized during 1999. At the end of 1999, the stockholders' equity section of the balance sheet appeared as follows:

Preferred stock $18 \%, \$ 40$ par, 10,000 shares authorized, 5,000 shares issued and outstanding) $\$ 200,000$

Common stock ( $\$ 20$ par, 30,000 shares authorized, 12,000 issued, 10,000 outstanding) 240,000 Paid-in capital in excess of par, preferred stock. 50,000 Total contributed capital $\$ 490,000$

Retained earnings 110,000 Total contributed capital plus retained earnings $\$ 600,000$

Less treasury stock ( 2,000 shares at cost of $\$ 25$ per share) $(50,000)$

Total stockholders' equity $\$ 550,000$

During 1999, the following transactions occurred in the order given:

a. Issued 1,000 shares of common stock at $\$ 24$ per share.

b. Reissued 1,000 shares of treasury stock at $\$ 27$ per share

c. Reissued 500 shares of treasury stock at $\$ 20$ per share.

Record the transactions