On August 3, Waterways Corporation issued for cash 45,000 shares of no-par common stock (with a stated value of \(\$ 100\) ) at \(\$ 128\). On September 22 , Waterways issued at par 2,000 shares of \(1 \%, \$ 75\) par preferred stock for cash. On November 4, Waterways issued for cash 3,000 shares of \(1 \%, \$ 75\) par preferred stock at \(\$ 80\).

Journalize the entries to record the August 3, September 22, and November 4 transactions.

objs. 2, 3, 4, 6