The following selected accounts appear in the ledger of Parks Construction Inc. at the beginning of the current year: Purchased 48,000 shares of treasury common for $11 per share.
Sold 24,000 shares of treasury common for $14 per share.
Issued 8,000 shares of preferred 2% stock at $90.
Issued 80,000 shares of common stock at $16, receiving cash. Sold 16,000 shares of treasury common for $9 per share.
Declared cash dividends of $1.50 per share on preferred stock and $0.08 per share on common stock.

During the year, the corporation completed a number of transactions affecting the stockholders' equity. They are summarized as follows:
a. Issued 400,000 shares of common stock at $11, receiving cash.
b. Issued 5,000 shares of preferred 2% stock at $90.
c. Purchased 150,000 shares of treasury common for $10 per share.
d. Sold 80,000 shares of treasury common for $13 per share.
e. Sold 20,000 shares of treasury common for $9 per share.
f. Declared cash dividends of $1.50 per share on preferred stock and $0.06 per share on common stock.
g. Paid the cash dividends.

Required:
Journalize the entries to record the transactions. Identify each entry by letter.