14-159. Berman Corporation was organized during 20xx. In organizing, the company incurred the following costs: 1. Paid the state $900 for the corporate charter and related fees of incorporation. 2. Paid the attorney $2,500 for services rendered in connection with filing incorporation papers with the state. 3. Issued 500 shares of $5 par value common stock to an accountant in exchange for accounting services valued at $3,000. Prepare the entries in joumal form necessary to record the above transactions without explanations. General Journal Page 1 Date Description Post. Ref. Debit Credit