How can I make journal entry for a corporation called H who is authorized to issue 100000 shares of $ 20 par common stock & 5000 shares of $ 100 par, 8 preferred stock. The following transactions affecting shareholders equity were completed during the 2009.1.Issued 10000 shares of common stock at par for cash. 2.Issued 5000 shares of common stock at $ 25/share. 3.Issued 1000 shares of preferred stock at for $ 120/per share. 4. Sold subscriptions to 10000 shares of common stock at $ 30/share. 40% subscription price is received as down payment. 5. Received the remaining 60% of the subscription price & issued a stock certificate. 6. purchased 1000 shares of Treasury stock at a cost of $ 24 per share. 7. sold 300 shares of Treasury stock at $ 26 per share. Required make the journal entry for the above transactions.