In the Space Provided,indicate Whether the Journal Entry for the Transaction

In the space provided,indicate whether the journal entry for the transaction described includes an entry to a stockholders' equity account and if so,whether the account(s)should be debited or credited as a result of the entry.
$\begin{array}{|l|l|l|}\hline & \text { included in a Stocknolders' }\\\hline \text { Items: } & \text { Equity account? (yes or no) } &\text { Accowit Debited or Credited? }\\\hline \text { Issued preferred stock } & \\\hline \text { Paid a dividend that was declared last year } & \\\hline \text { Purchased treasuy stock } & \\\hline \text { Received an amount in excess of cost for the } & \\\text { reissuance of treasuy stock } & \\\hline \text { Acknowledged dividendsin arrears on preferred } \\\text { stock }\\\hline \text { Declared a cash dividend that will be paid next year } &&\\\hline \text { Issued additional shares in a 2-for-1 stock split } &&\\\hline\end{array}$