The annual report for Kmart described the following transactions that affected stockholders' equity:

a. Declared cash dividends of $0.92 per share; total dividends were $374 million.

b. Sold series B preferred stock (no-par) in the amount of $157 million.

c. Sold treasury stock for $10 million; original cost was $8 million.

d. Issued a 100 percent stock dividend on common stock; its par value was $206 million, and the market value was $784 million.

Required:

Prepare journal entries to record each of these transactions.