Grouper Co. had the following transactions during the current period.

Mar.	2		Issued 4,200 shares of $5 par value common stock to attorneys in payment of a bill for $25,400 for services performed in helping the company to incorporate.
June	12		Issued 59,200 shares of $5 par value common stock for cash of $373,700.
July	11		Issued 2,125 shares of $100 par value preferred stock for cash at $130 per share.
Nov.	28		Purchased 1,930 shares of treasury stock for $79,000.

Date Account Titles and Explanation Debit Credit