Flint Corporations charter authorized issuance of 92,000 shares of $10 par value common stock and 51,400 shares of $50 preferred stock. The following transactions involving the issuance of shares of stock were completed. Each transaction is independent of the others.

1.		Issued a $10,700, 10% bond payable at par and gave as a bonus one share of preferred stock, which at that time was selling for $104 a share.
2.		Issued 470 shares of common stock for equipment. The equipment had been appraised at $6,900; the sellers book value was $5,900. The most recent market price of the common stock is $16 a share.
3.		Issued 398 shares of common and 99 shares of preferred for a lump sum amounting to $10,000. The common had been selling at $14 and the preferred at $62.
4.		Issued 190 shares of common and 51 shares of preferred for equipment. The common had a fair value of $16 per share; the equipment has a fair value of $6,100.

Record the transactions listed above in journal entry form.