DEF Company had the following transactions. Record the following items in Journal Entry format. Clearly indicate the (a) account name, (b) whether it is a (debit) or (credit), and (c) the amount.
1. Issued 7,000 shares of No-Par, Common Stock for $155,000.
2. Issued 3,000 shares of $100 Par, Preferred Stock at $117 per share.
3. Repurchased 4,000 of its Common Shares for $30 cash per share (Treasury Stock).
4. Reissued 1,500 of its Common Shares (Treasury Stock) for $35 cash per share.