Bramble Corporation's charter authorized issuance of 526,000 shares of $1 par value common stock and 264,000 shares of $100 preferred stock. The following transactions involving the issuance of shares of stock were completed. Each transaction is independent of the others. 1 2. 3. 4. Issued a $91,000,8% bond payable at par and gave as a bonus ten shares of preferred stock, which at that time was selling for $101 a share. Issued 7,000 shares of common stock for land. The land had been appraised at $82.500; the seller's book value was $59,600. The most recent market price of the common stock is $11 a share. The stock is regularly traded. Issued 5,000 shares of common stock and 50 shares of preferred stock for a lump sum amounting to $73,800. The common stock had been selling at $12 and the preferred stock at $109. Issued 890 shares of common stock and 50 shares of preferred stock for equipment. The common stock had a fair value of $20 per share: the equipment has a fair value of $23,400. Record the transactions listed above in journal entry form. (Round Round intermediate calculations to 6 decimal places, eg. 0546872 and final answers to O decimal places, eg. $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 Cah Debit 91000 Common Stock Bonds Payable Preferred Stock Paid-In Capital in Excess of Par Common Stock 2 Land Common Stock Paid-in Capital In Excess of Par-Common Stock Casti Stock Excess of Par-Preferred Stock Pad in Capital in Excs of Par-C Stack BP500 73500