Halliburton is a large multinational corporation with extensive operations in energ> -related areas. The annual report for Halliburton reported the following transactions affecting stockholders' equity:

a. Purchased $3.5 million in treasury stock.

b. Declared and paid cash dividends in the amount of $254.2 million.

c. Issued 2-for-l common stock dividend. 222.5 million additional shares were issued with a total par value of $556.3 million.
Required:
Prepare journal entries to record each of these transactions.