DE13-8 Brunnheimer Corporation has three classes of stock: Common, $1 par: Preferred Class A. $10 par; and Preferred Class B. no-par. Journalize Brunnheimer's issuance of

a. 1,000 shares of common stock for $30 per share

b. 1,000 shares of Class A preferred stock for a total of $32.000

c. 1,000 shares of Class B preferred stock for $14 per share Explanations are not required.