DeLong Corporation was organized on January 1, 2015. It is authorized to issue 14,300 shares of 8%, $100 par value preferred stock, and 465,900 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 81,100 shares of common stock for cash at $6 per share. Mar. 1 Issued 4,800 shares of preferred stock for cash at $110 per share. Apr. 1 Issued 22,000 shares of common stock for land. The asking price of the land was $92,400. The fair value of the land was $88,700. May 1 Issued 79,000 shares of common stock for cash at $4.26 per share. Aug. 1 Issued 11,100 shares of common stock to attorneys in payment of their bill of $42,400 for services performed in helping the company organize. Sept. 1 Issued 10,300 shares of common stock for cash at $5 per share. Nov. 1 Issued 1,670 shares of preferred stock for cash at $110 per share. Journalize the transactions