4. A corporation was organized on January 30 of the current year, with an authorization of 20,000 shares of $4 preferred stock, $12 par, and 100,000 shares of $3 par common stock. REQUIRED (16 points) Prepare journal entries to record the following Jan. 30, 2021 Issued 15,000 shares of common stock at $23 per share for cash. Jan 31 Issued 1,200 shares of common stock at par to an attorney in payment of legal fees costing $6,000 for organizing the corporation. Feb. 24 Issued 20,000 shares of common stock in exchange for land, buildings, and equipment with fair market prices of $65,000 $120,000, and $45,000 respectively. Mar. 15 Issued 2,000 shares of preferred stock at $56 for cash