Cash and Noncash Share Issuances Skelton Corporation was organized on June 1. The company's charter authorizes 500,000 shares of $5 par value common stock. On July 1, the attorney who helped organize the corporation accepted 600 shares of Skelton common stock in settlement for the services provided (the services were valued at $8,000). On July 15, Skelton issued 6,000 common shares for $65,000 cash. On September 15, Skelton issued 2,000 common shares to acquire a vacant land site appraised at $28,000. 

Prepare the journal entries to record the stock issuances on July 1, July 15, and September 15.