DeLong Corporation was organized on January 1, 2015. It is authorized to issue 10,100 shares of 8%, $100 par value preferred stock, and 496,900 shares of no-par common stock with a stated value of $2 per share. The following stock transactions were completed during the first year.

Jan. 10 Issued 80,100 shares of common stock for cash at $4 per share.

Mar. 1 Issued 4,900 shares of preferred stock for cash at $106 per share.

Apr. 1 Issued 22,700 shares of common stock for land. The asking price of the land was $85,500. The fair value of the land was $87,800.

May 1 Issued 82,000 shares of common stock for cash at $5.22 per share.

Aug. 1 Issued 11,100 shares of common stock to attorneys in payment of their bill of $35,700 for services performed in helping the company organize.

Sept. 1 Issued 10,300 shares of common stock for cash at $6 per share.

Nov. 1 Issued 1,810 shares of preferred stock for cash at $111 per share.

Journalize the transactions. (Credit account titles are automatically indented when 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.)

Part A is already answered !

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