9.(2 points) As of 01-01-16, Mallory Corporation is authorized to issue an additional 1,500,000 shares of its $1 par value common stock. During 2016, Mallory entered into the following transactions: Issued 125,000 shares of common stock at $45 per share, less $30,000 of stock issuance costs. Issued 10,000 shares of common stock for land appraised at $435,000. Mallory's stock is actively traded on a national stock exchange and on the date of the stock/land exchange, one share of Mallory's stock traded at $44. Prepare the entries Mallory should make for these transactions