Entries for Issuing Stock

On January 22, Shamrock Corporation issued for cash 14,000 shares of no-par common stock at $25. On February 14, Shamrock issued at par value 9,000 shares of preferred 5% stock, $60 par for cash. On August 30, Shamrock issued for cash 32,000 shares of preferred 5% stock, $60 par at $67.

Journalize the entries to record the January 22, February 14, and August 30 transactions.