The following accounts appear in the ledger of a corporation at the beginning of the current year:
Preferred 2% Stock, $80 par (200,000 shares authorized, 65,000 shares issued): $5,200,000
Paid-In Capital in Excess of Par—Preferred Stock: $360,000
Common Stock, $12 par (3,000,000 shares authorized, 1,400,000 shares issued): $16,800,000
Paid-In Capital in Excess of Par—Common Stock: $1,290,000
Retained Earnings: $110,900,000

During the year, the corporation completed a number of transactions affecting the stockholders' equity. They are summarized as follows:
A. Issued 220,000 shares of common stock at $15, receiving cash.
B. Issued 6,000 shares of preferred 2% stock at $94.
C. Purchased 130,000 shares of treasury common for $19 per share.
D. Sold 70,000 shares of treasury common for $23 per share.
E. Sold 40,000 shares of treasury common for $17 per share.
F. Declared cash dividends of $1.60 per share on preferred stock and $0.14 per share on common stock.
G. Paid the cash dividends.

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