During its first year of operations, Swifty SE had the following transactions pertaining to its ordinary shares. Jan. 10 Issued 80,300 shares for cash at 7 per share. Mar. 1 Issued 5,000 shares to attorneys in payment of a bill for 37,200 for services rendered in helping the company to incorporate. July 1 Issued 31,300 shares for cash at 9 per share. Sept. 1 Issued 64,600 shares for cash at 11 per share. (a) Prepare the journal entries for these transactions, assuming that the ordinary shares has a par value of 64 per share. (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 tities and enter O for the amounts.)