Diane's Designs has two classes of stock authorized: 8%, $10 par value preferred and $1 par value common. The following transactions affect stockholders' equity during 2018, its first year of operations:
January 1 Issue 200,000 shares of common stock for $13 per share.
February 6 Issue 900 shares of preferred stock for $15 per share.
October 10 Repurchase 10,000 shares of its own common stock for $14 per share.
November 12 Reissue 5,000 shares of treasury stock at $22 per share.
Record each of these transactions. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)