Cullumber Corp had $2,800$ preferred shares issued with a balance of $$64,400$ and $131,000$ common shares issued with a balance of

$$786,000$ at the beginning of the year. The following share transactions occurred during the year:

June $12$ Issued $49,500$ common shares for $$7$ per share.

July $11$ Issued $900$ preferred shares for $$25$ per share.

Oct. $1$ Issued $10,200$ common shares for $$8$ per share.

Nov. $15$ Issued $22,700$ preferred shares for $$29$ per share.

$($a$)$

Record the above transactions. $($List all debit entries before credit entries. Record journal entries in the order presented in the problem.

Credit account titles are automatically indented when the 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.$)$