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Record the following transactions in general journal form for the AAA Corporation.
Common stock: 500,000 shares authorized; 300,000 shares issued and outstanding
Preferred stock: 10,000 shares authorized; all shares currently unissued

Feb. 1  Issued for cash 3,000 shares of Preferred Stock at $100 per share, par value.

Feb. 6  Issued for cash 100,000 shares of Common Stock at $5 per share, par value.

Feb. 15 Issued 10,000 shares, $5 par value Common Stock in exchange for cash, $87,000.

Feb.18 Issued for cash 65,000 shares of $5 par value Common Stock for $8 per share.

Feb. 20 AAA declared a cash dividend to common stockholders, $1.00 per share on the shares outstanding.

Feb. 27 Paid the cash dividend to common stockholders