Bramble Corp. has been authorized to issue 21,000 shares of $100 par value, 10%, noncumulative preferred stock and 1,069,200 shares of no-par common stock. The corporation assigned a $2.70 stated value to the common stock. At December 31, 2022, the ledger contained the following post-closing balances pertaining to stockholders' equity. Preferred Stock $130,000 Paid-in Capital in Excess of Par-Preferred Stock 11,000 Common Stock 1,069,200 Paid-in Capital in Excess of Stated Value-Common Stock 1,742,400 Treasury Stock (1,040 common shares) 12,480 Paid-in Capital from Treasury Stock 1,560 Retained Earnings 84,500 All preferred stock was issued for land having a fair value of $141,000. All common stock issued was for cash. In November, 1,560 shares of common stock were purchased for the treasury at a per share cost of $12. In December, 520 shares of treasury stock were sold for $15 per share. No dividends were declared in 2022. (a) Your answer is partially correct. Prepare the journal entries for the following: (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.) (1) Issuance of preferred stock for land. (2) Issuance of common stock for cash. (3) Purchase of common treasury stock for cash. (4) Sale of treasury stock for cash.