Entries for Issuing Stock On January 22, Muir Corporation issued for cash 23,000 shares of no-par common stock at $45. On February 14, Muir issued at par value 8,000 shares of preferred 6% stock, $50 par for cash. On August 30, Muir issued for cash 15,000 shares of preferred 6% stock, $50 par at $57. 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 Cash Common Stock Paid-In Capital in Excess of Par-Common Stock Paid-In Capital in Excess of Par-Preferred Stock Retained Earnings