Tractor Corporation Was Just Formed

Tractor Corporation was just formed. The following accounts of Tractor Corporation, with code letters, are needed to record the transactions given below. You are to indicate the appropriate journal entry for each transaction by entering the code letters and the correct amounts. $\begin{array}{|l|l|l|l|}\hline \text { A } & \text { Cash } & \text { G } & \text { Bonds payable } \\\hline \text { B } & \text { Remaining assets } & \text { H } & \text { Preferred shares } \\\hline \text { C } & \text { Retained earnings } & \text { I } & \text { Treasury stock } \\\hline \text { D } & \text { Common shares } & \text { J } & \text { Other accounts not listed } \\\hline \text { E } & \text { Dividends payable } & \text { K } & \text { Dividends declared } \\\hline \text { F } & \text { Trade payables } & \text { L } & \text { No entry needed } \\\hline\end{array}$