Barton Corporation was authorized to issue $450,000$$$2\mathrm{.}00$ preferred shares and $600,000$ common shares. During August $2023,$ their first month of operations, the following selected transactions occurred:

a$.$ August $2$ : Issued $11,000$ common shares at $$5\mathrm{.}00$ per share for cash.

b$.$ August $6$ : Issued $11,000$ preferred shares at $$3\mathrm{.}00$ per share for cash.

c$.$ August $13$:$14,000$ common shares were issued in exchange for land valued at $$42,000.$

d$.$ August $16$:$9,000$ preferred shares and $11,000$ common shares were issued at $$9\mathrm{.}00$ and $$5\mathrm{.}00,$ respectively; cash.

e$.$ August $18$ : Gave the corporation's promoters $14,000$ common shares for their services in organizing the corporation. The directors valued the services at $$28,000.$

f$.$ August $20$:$9,000$ of the preferred shares were issued for a total of $$45,000$ cash.

g$.$ August $28$:$12,000$ of the common shares were issued for a total of $$36,000$ cash.

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