Italian Stallion has the following transactions during the year related to stockholders' equity.

February 1 Issues 5,300 shares of no-par common stock for $15 per share.
May 15 Issues 600 shares of $10 par value, 9% preferred stock for $12 per share.
October 1 Declares a cash dividend of $0.90 per share to all stockholders of record (both common and preferred) on October 15
October 15 Date of record.
October 31 Pays the cash dividend declared on October 1.

Required:
Record each of these transactions.