B. Prepare the entries in general journal form to record each of the following unrelated transactions.
(Omit explanations.)
	(1) Erickson Corp. issued 20,000 shares of $50 par common stock for cash at $60 per share.
JOURNAL						PAGE
	DATE		DESCRIPTION	POST REF.	DEBIT	CREDIT
1							1
2							2
3							3
4							4
5							5
6							6
7							7
	(2) Felix Corp. issued 10,000 shares of $10 par common stock in exchange for new manufacturing
	equipment with a fair market value of $145,000.
JOURNAL						PAGE
	DATE		DESCRIPTION	POST REF.	DEBIT	CREDIT
1							1
2							2
3							3
4							4
5							5
6							6
7							7
	(3) Huddley Corp. issued 10,000 shares of $25 par preferred stock for cash at $30 per share.
JOURNAL						PAGE
	DATE		DESCRIPTION	POST REF.	DEBIT	CREDIT
1							1
2							2
3							3
4							4
5							5
6							6
7							7