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 9 million common shares, $1 par per share, and 3 million preferred shares, $50 par per share.

Feb. 12	Sold 4 million common shares, for $9 per share.
13	Issued 37,000 common shares to attorneys in exchange for legal services.
13	Sold 78,000 of its common shares and 5,000 preferred shares for a total of $1,025,000.
Nov. 15	Issued 410,000 of its common shares in exchange for equipment for which the cash price was known to be $3,948,000.

Note: FMV of the common stock is $9 per share

I don't know the entry for Feb 13th.

13	Sold 78,000 of its common shares and 5,000 preferred shares for a total of $1,025,000,