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letter P 20-8A (LO3) (a) C. Pald-In Capital in Excess of Par-Common Stock: 55.000 STOCK SUBSCRIPTIONS Juneau & Associates had the following stock transactions during the year: (a) Received subscriptions for 100,000 shares of $1 par common stock for $105,000. (b) Received subscriptions for 5,000 shares of $15 par, 8% preferred stock for $80,000. (c) Received a payment of $55,000 on the common stock subscription. (d) Received a payment of $40,000 on the preferred stock subscription (e) Issued 40,000 shares of $1 par common stock in exchange for a truck with a fair market value of $48,000. (1) Received the balance in full for the common stock subscription and issued the stock (g) Received the balance in full for the preferred stock subscription and issued the stock. REQUIRED Prepare general journal entries for these transactions, identifying each by letter