During its first year of operations, Swifty Corporation had the following transactions pertaining to its common stock.

Jan. $10$ Issued $82,700$ shares for cash at $$6$ per share.

Mar. $1$ Issued $5,000$ shares to attorneys in payment of a bill for $$36,700$ for services rendered in helping the company to incorporate.

July $1$ Issued $33,400$ shares for cash at $$8$ per share.

Sept. $1$ Issued $61,500$ 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. $($Llst 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 O for the amounts. Record entrles in the order dlsplayed in the problem statement.$)$