Bramble Corp. was organized on January 1, 2019. It is authorized to issue 13,000 shares of 8%, $100 par value preferred stock, and 526,000 shares of no-par common stock with a stated value of $3 per share. The following stock transactions were completed during the first year:

Jan.	10		Issued 84,500 shares of common stock for cash at $6 per share.
Mar.	1		Issued 5,150 shares of preferred stock for cash at $105 per share.
Apr.	1		Issued 24,000 shares of common stock for land. The asking price of the land was $91,000. The fair value of the land was $80,500.
May	1		Issued 83,500 shares of common stock for cash at $4.75 per share.
Aug.	1		Issued 11,000 shares of common stock to attorneys in payment of their bill of $38,500 for services performed in helping the company organize.
Sept.	1		Issued 12,000 shares of common stock for cash at $7 per share.
Nov.	1		Issued 2,000 shares of preferred stock for cash at $109 per share.

Post to the stockholders equity accounts. (Post entries in the order of journal entries presented in the previous part.)

Preferred Stock

Paid-in Capital in Excess of Par Value-Preferred Stock

Common Stock

Paid-in Capital in Excess of Stated Value-Common Stock