Bramble Corporation is authorized to issue 45,000 shares of $5 par value common stock. During 2017, Bramble took part m the following selected transactions. Issued 4, 700 shares of stock at $46 per share, less costs related to the issuance of the stock totaling $6, 800. Issued 1, 200 shares of stock for land appraised at $45,000. The stock was actively traded on a national stock exchange at approximately $47 per share on the date of issuance. Purchased 500 shares of treasury stock at $45 per share. The treasury shares purchased were issued in 2013 at $42 per share. Prepare the journal entry to record item 1. Prepare the journal entry to record item 2. Prepare the journal entry to record item 3 using the cost method