Ergonomics Supply Inc., a wholesaler of office products, was organized on July 1 of the current year, with an authorization of 100,000 shares of 3% preferred stock, $55 par and 350,000 shares of $10 par common stock. The following selected transactions were completec during the first year of operations: Journalize the transactions. July 1. Issued 120,000 shares of common stock at par for cash. If an amount box does not require an entry, leave it blank. July 1 July 1 Issued 450 shares of common stock at par to an attorney in payment of legal fees for organizing the corporation. If an amount box does not require an entry, leave it blank. July 1 Aug. 7. Issued 19,500 shares of common stock in exchange for land, bulidings, and equipment with fair market prices of $35,000, $194,000, and $44,000, respectively. If an amount box does not require an entry, leave it blank