On December 31, 2002, White Lighting Corporation’s stockholders’ equity section of the balance sheet showed the following:

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Common stock ($10 par, 50,000 shares authorized, 25,000 issued and 17,000 outstanding)... Paid-in capital in excess of par, common stock. Retained earnings. Treasury stock (8,000 shares, at cost) Total stockholders' equity During 2003, the following transactions occurred: $250,000 375,000 450,000 (90,000) $985,000 a. On March 1, 2003, White Lighting purchased 5,000 shares of its stock at $20 per share. b. On April 15, 2003, White Lighting reissued the 5,000 shares of its stock purchased in C. (a); the market price on that day was $30 per share. On June 10, 2003, White Lighting declared and paid a 10% stock dividend. Market price of the stock was $32 per share. d. On June 30, 2003, White Lighting declared a cash dividend of 50 cents per share. The dividend was paid on July 30. The record date was July 15. e. On October 1, 2003, White Lighting issued 5,000 shares of new stock for $40 per share. Prepare journal entries to record each of the above transactions.