Buffalo Corporation was organized on January 1, 2017. It is authorized to issue 9,800 shares of 8%, $100 par value preferred stock, and 549,100 shares of no-par common stock with a stated value of $1 per share. The following stock transactions were completed during the first year.

Jan. 10		Issued 80,410 shares of common stock for cash at $7 per share.
Mar. 1		Issued 5,360 shares of preferred stock for cash at $113 per share.
Apr. 1		Issued 24,880 shares of common stock for land. The asking price of the land was $91,780; the fair value of the land was $80,410.
May 1		Issued 80,410 shares of common stock for cash at $8 per share.
Aug. 1		Issued 9,800 shares of common stock to attorneys in payment of their bill of $46,000 for services rendered in helping the company organize.
Sept. 1		Issued 9,800 shares of common stock for cash at $10 per share.
Nov. 1		Issued 940 shares of preferred stock for cash at $109 per share.

Prepare the journal entries to record the above transactions. (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 0 for the amounts.)

Date	Account Titles and Explanation	Debit	Credit
Jan. 10Mar. 1Apr. 1May 1Aug. 1Sept. 1Nov. 1
Jan. 10Mar. 1Apr. 1May 1Aug. 1Sept. 1Nov. 1
Jan. 10Mar. 1Apr. 1May 1Aug. 1Sept. 1Nov. 1
Jan. 10Mar. 1Apr. 1May 1Aug. 1Sept. 1Nov. 1
Jan. 10Mar. 1Apr. 1May 1Aug. 1Sept. 1Nov. 1
Jan. 10Mar. 1Apr. 1May 1Aug. 1Sept. 1Nov. 1
Jan. 10Mar. 1Apr. 1May 1Aug. 1Sept. 1Nov. 1