Entries for Issuing Stock On January 22, Ireland Corporation issued for cash 12,000 shares of no-par common stock at $50. On February 14, Ireland issued at par value 8,000 shares of preferred 5% stock, $100 par for cash. On August 30, Ireland issued for cash 23,000 shares of preferred 5% stock, $100 par at $109. 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. Cash Jan. 22 Common Stock Feb. 14 Cash Preferred Stock Cash Aug. 30 Preferred Stock Paid-In Capital in Excess of Par-Preferred Stock