Diane's Designs has two classes of stock authorized: 8%, $10 par preferred and $1 par value common. The following transactions affect stockholders' equity during 2015, its first year of operations:January 1 Issue 200,000 shares of common stock for $15 per share. February 6 Issue 1,000 shares of preferred stock for $11 per share. October 10 Repurchase 10,000 shares of its own common stock for $18 per share. November 12 Reissue 5,000 shares of treasury stock at $20 per share. Record each of these transactions. (Omit the "$" sign in your response.)

Date       Account title and Explanation           Debit              Credit

Jan-01    Cash (200,000*$15)                  3,000,000  

                       Common stock (200,000*$1)          200,000

                        Paid in capital in excess of par -                2,800,000

                        Common stock

               (To record issue of 200,000 shares for $15)  

Feb-06     Cash (1,000*$11)                              11,000  

                        Preferred stock (1,000*$10)                            10,000

                        Paid in capital in excess of par                      1,000

                       - Preferred stock              

                 (To record issue of 1,000 shares for $11)  

Oct-10       Treasury stock (10,000*$18)         180,000

                         Cash                                                               180,000

                 (To record repurchase of 10,000 shares for $18)

Nov-12        Cash (5,000*$20)                        100,000

                          Treasury stock (5,000*$18)                          90,000

                           Paid in capital in excess of par                    10,000

                           - Treasury stock

                  (To record reissue of 5,000 treasury stock for $20)