Corporation's charter authorized issuance of $110,000$ shares of $$10$ par value common stock and $49,300$

shares of $$50$ par value preferred stock. The following transactions involving the issuance of shares of

stock were completed. Each transaction is independent of the others.

Issued a $$10,700,9\%$ bond payable at par and gave as a bonus one share of preferred stock, which at

that time was selling for $$97$ a share.

Issued $480$ shares of common stock for equipment. The equipment had been appraised at $$7,500$; the

seller's book value was $$5,700.$ The most recent market price of the common stock is $$17$ a share.

Issued $252$ shares of common and $126$ shares of preferred for a lump sum amounting to $$9,800.$ The

common had been selling at $$15$ and the preferred at $$70.$

Issued $180$ shares of common and $51$ shares of preferred for equipment. The common had a fair

value of $$17$ per share; the equipment has a fair value of $$6,900.$

Record the transactions listed above in journal entry form.

$($Do not round intermediate calculations. Round final answers to $0$ decimal places.$)$