During its first year of operations, Eastern Data Links Corporation entered into the following transactions relating to shareholders' equity. The articles of incorporation authorized the issue of 8 million common shares, $1 par per share, and 2 million preferred shares, $50 par per share.

Feb.12Sold 4 million common shares, for $10 per share.13Issued 47,000 common shares to attorneys in exchange for legal services.13Sold 75,000 of its common shares and 4,500 preferred shares for a total of $995,000.Nov.15Issued 380,000 of its common shares in exchange for equipment for which the cash price was known to be $3,828,000.

Required:

Prepare the appropriate journal entries to record each transaction.(If no entry is required for a particular transaction, select "No journal entry required" in the first account field. Enter your answers in whole dollars.)

I can't figure out the paid -excess of par , common or the preferred.