E$-123$ Corporation has two classes of stock authorized: $$60$ par value preferred stock and $$2$ stated value common stock. The following transactions affected stockholders' equity during the current year:

March $1$ Issues $750$ shares of common stocks to attorneys in payment of a bill for $$45,000$ for services

performed in helping the company to incorporate.

April $1$ Issues $2,000$ shares of common stock for $$18$ per share.

June $1$ Issues $3,400$ shares of preferred stock for $$70$ per share.

June $30$ Purchases $2,000$ shares of its own previously issued common stock for $$19$ per share.

August $1$ Issues $1,600$ shares of common stock for land. The asking price of the land was $$300,000.$ The

company$$s estimate of fair value of the land was $280,000.$ E$-123$ Corporation is a closely held corporation whose stock is not publicly traded.

October $1$ Issues $5,000$ additional shares of preferred stock for $$86$ per share.

Nov. $1$ Sells $1,000$ shares of treasury stock for $$22$ per share.

Journalize the transactions.