Northwest Clothing Supply has the following transactions during the year related to stockholders’ equity:
January 1Issues 3,000 shares of no-par value common stock for $20 per share.
March 15Issues 800 shares of $20 par value preferred stock for $22 per share.
December 1Declares a cash dividend of $1 per share to all stockholders of record (both common and preferred) on December 15.
December 15Date of record.
December 31Pays the cash dividend declared on December 1.
Record each of these transactions.
131. Tropical Rainwear issues 1,000 shares of its $20 par value preferred stock for cash at $22 per share. Record the issuance of the preferred shares.
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