Finishing Touches has two classes of stock authorized: 8%, $10 par preferred, and $1 par value common. The following transactions affect stockholders’ equity during 2018, its first year of operations: January 2 Issues 100,000 shares of common stock for $28 per share. February 6 Issues 2,300 shares of 8% preferred stock for $12 per share. September 10 Repurchases 10,000 shares of its own common stock for $33 per share. December 15 Reissues 5,000 shares of treasury stock at $38 per share. Required: Record each of these transactions. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Issues 100,000 shares of common stock for $28 per share.