During its first year of operations, Concord Corporation had the following transactions pertaining to its common stock. Jan. 10 Issued 82,500 shares for cash at $6 per share. Mar. 1 Issued 5,000 shares to attorneys in payment of a bill for $37,700 for services rendered in helping the company to incorporate. July 1 Issued 31,700 shares for cash at $8 per share. Sept. 1 Issued 63,600 shares for cash at $10 per share. (a) Prepare the journal entries for these transactions, assuming that the common stock has a par value of $5 per share. (List all debit entries before credit entries. 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. Record entries in the order displayed in the problem statement.)