Acompany has two classes of stock authorized: 8%, $10 par preferred, and $1 par value common. the following transactions affect stockholders’ equity during year 1, its first year of operations:

january 2 | issues 100,000 shares of common stock for $23 per share.
february 6 | issues 1,800 shares of 8% preferred stock for $12 per share.
september 10 | purchases 10,000 shares of its own common stock for $28 per share.
december 15 | resells 5,000 shares of treasury stock at $33 per share.

required:

record each of these transactions