During its first year of operations, Zhang's Electronics incorporated completed the following transactions relating to shareholders' equity.

January $5$: Issued $2,200,000$ shares of common stock for $$23$ per share.

February $12$: Issued $18,000$ shares of common stock to accountants for $$414,000$ of professional services.

The articles of incorporation authorize $5,000,000$ shares of common stock with a par of $$1$ per share and $1,000,000$ preferred shares with a par of $$100$ per share.

Required:

Record the above transactions in general journal form.

Note: If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.

Journal entry worksheet

$1$

$2$

Issued $2,200,000$ shares of common stock for $$23$ per share.

ote: Enter debits before credits.

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