Ayayal Corporation has been authorized to issue 21,000 shares of $ 100 par value, 10%, preferred stock and 920 400 shares of no par common stock. The corporation assigned a $ 240 stated value to the common stock. At December 31, 2022, the ledger contained the following balances pertaining to stockholders equity. $ 105,000 37.000 920,400 Preferred Stock Paid-in Capital in Excess of Par-Preferred Stock Common Stock Paid-In Capital in Excess of Stated Value-Common Stock Treasury Stock (860 common shares) Paid-in Capital from Treasury Stock Retained Earnings 1.764,100 10,320 1,290 84,000 The preferred stock was issued for land having a fair value of $ 142,000. All common stock issued was for cash. In November, 1,290 shares of common stock were purchased for the treasury at a per share cost of $12. in December, 430 shares of treasury stock were sold for $ 15 per share. No dividends were declared in 2022 Prepare the journal entries for the: (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not Indent manually) (1) Issuance of preferred stock for land. Issuance of common stock for cash. (2) (3) Purchase of common treasury stock for cash. (4) Sale of treasury stock for cash