Blossom Corporation's charter authorized issuance of 99,000 shares of $10 par value common stock and 49,900 shares of $50 preferred stock. The following transactions involving the issuance of shares of stock were completed. Each transaction is independent of the others. 1. Issued a $9,700, 10% bond payable at par and gave as a bonus one share of preferred stock, which at that time was selling for $113 a share. 2. Issued 510 shares of common stock for equipment. The equipment had been appraised at $7,500; the seller's book value was $5,600. The most recent market price of the common stock is $16 a share. 3. Issued 409 shares of common and 100 shares of preferred for a lump sum amounting to $11,900. The common had been selling at $14 and the preferred at $59. 4. Issued 200 shares of common and 48 shares of preferred for equipment. The common had a fair value of $16 per share; the equipment has a fair value of $6,000. Record the transactions listed above in journal entry form. (Round Round intermediate calculations to 6 decimal places, e.g. 0.546872 and final answers to O decimal places, e.g. $38,487. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) No. Account Titles and Explanation Debit Credit