Concord Corporations charter authorized issuance of 92,000 shares of $10 par value common stock and 51,400 shares of $50 preferred stock. The following transactions involving the issuance of shares of stock were completed. Each transaction is independent of the others.

1.		Issued a $10,700, 10% bond payable at par and gave as a bonus one share of preferred stock, which at that time was selling for $104 a share.
2.		Issued 470 shares of common stock for equipment. The equipment had been appraised at $6,900; the sellers book value was $5,900. The most recent market price of the common stock is $16 a share.
3.		Issued 398 shares of common and 99 shares of preferred for a lump sum amounting to $10,000. The common had been selling at $14 and the preferred at $62.
4.		Issued 190 shares of common and 51 shares of preferred for equipment. The common had a fair value of $16 per share; the equipment has a fair value of $6,100.

Record the transactions listed above in journal entry form. (Round Round intermediate calculations to 6 decimal places, e.g. 0.546872 and final answers to 0 decimal places, e.g. $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 0 for the amounts.)

No. Account Titles and Explanation Debit Credit 1. cash 10700 Discount on Bonds Payable 104 Preferred Stock Paid-in Capital in Excess of Par - Preferred Stock \begin{tabular}{l} Discount on Bonds Payable \\ \hline Preferred Stock \\ \hline \end{tabular} Bonds Payable \begin{tabular}{r} 54 \\ \hline 10700 \\ \hline \end{tabular} 2. Equipment 7050 \begin{tabular}{|c|} \hline 50 \\ \hline 54 \\ \hline 10700 \\ \hline \\ \hline 4700 \\ \hline 2350 \\ \hline \end{tabular} 3. Common Stock \begin{tabular}{|} \\ \\ \\ \end{tabular} \begin{tabular}{|r|} \hline 50 \\ \hline 54 \\ \hline \end{tabular} Paid-in Capital in Excess of Par - Common Stock \begin{tabular}{|r|r} \hline \hline 3980 \\ \hline \hline \end{tabular} Paid-in Capital in Excess of Par - Common Stock 10000 \begin{tabular}{|l|} \hline \\ \hline \\ \hline \\ \hline \\ \hline \end{tabular} \begin{tabular}{|r|r|} \hline \hline 292 \\ \hline \hline 4950 \\ \hline \hline \end{tabular} Preferred Stock Paid-in Capital in Excess of Par - Preferred Stock \begin{tabular}{|r|r} \hline \hline 778 \\ \hline \hline \end{tabular} 4. \begin{tabular}{|c|} \hline Equipment \\ \hline Common Stock \\ \hline Paid-in Capital in Excess of Par - Common Stock \\ \hline Preferred Stock \\ \hline Paid-in Capital in Excess of Par - Preferred Stock \\ \hline \end{tabular} \begin{tabular}{rr|} \hline 6100 \\ \hline \end{tabular} 1900 \begin{tabular}{|r|r|} \hline \hline 2510 \\ \hline 250 \\ \hline \end{tabular} \begin{tabular}{|r|r|} \hline \hline 1140 \\ \hline \hline \end{tabular}