DeLong Corporation was organized on January 1, 2015. It is authorized to Issue 11, 400 shares of 8%, $100 par value preferred stock, and $22, 903 shares of no-par common stock with a stated value of $3 per share. The following stock transactions were completed during the first year. Jan. 10 Issued 80.000 shares of common stock for cash at $6 per share. Mar. 1 issued 5, 800 shares of preferred stock for cash at $109 per share. Apr. 1 Issued 22, 300 shares of common stock for land. The asking price of the lard was 491, 100. The fair value or the land was $84, 800. May 1 Issued 84, 700 shares of common stock for cash at $5, 11 per share. Aug. 1 Issued 12,000 shares of common stock to attorneys in payment of their bill of $43, 500 for services performed in heaping the company organize. Sept. 1 Issued 11, 300 shares of common stock for cash at per share. Nov. 1 Issued 1, 390 shares of preferred stock for cash at $1,00 per share. Journalize the transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually. It no entry is required, select "No entry" for the account titles and enter O for the amounts.)