Entries for issuing stock cash. On August $30,$ Muir issued for cash $28,000$ shares of preferred $4\%$ stock, $$60$ par at $$64.$

Journalize the entries to record the January $22,$ February $14,$ and August $30$ transactions. If an amount box does not require an entry, leave it blank.

Jan. $22$

Feb. $14$

Aug. $30$