Cullumber Corporation had the following transactions during the current period. Mar. 2 Issued 5,400 common shares to its legal counsel in payment of a bill for $32,400 for services performed in helping the company incorporate. June 12 Issued 64,800 common shares for $405,000 cash. July 11 Issued 1,080,$3 noncumulative preferred shares at $110 per share cash. Nov. 28 Issued 2,160,$3 noncumulative preferred shares at $95 per share cash, Journalize the transactions. (Credit account titles are outomatically indented when the amount is entered. Do not indent manually. If no entry Is required, select "No Entry" for the account titles and enter O for the amounts. Record journal entries in the order presented in the problem. List all debit entries before credit entries.)