Grouper Corp. has been authorized to issue 19,600 shares of $100 par value, 6%, noncumulative preferred stock and 1,060,000 shares of no-par common stock. The corporation assigned a $4 stated value to the common stock. At December 31, 2025, the ledger contained the following balances pertaining to stockholders' equity. Preferred Stock Paid-in Capital in Excess of Par-Preferred Stock $146,000 20,600 Common Stock 1,940,000 Paid-in Capital in Excess of Started Value-Common Stock 1,843,000 Treasury Stock (3,600 common shares) 36,000 Retained Earnings 83,000 Accumulated Other Comprehensive Income 48,600 The preferred stock was issued for $166,600 cash. All common stock issued was for cash. In November 3,600 shares of common stock were purchased for the treasury at a per share cost of $10. No dividends were declared in 2025. (a) Prepare the journal entries for the following. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.) (1) Issuance of preferred stock for cash. (2) Issuance of common stock for cash. (3) Purchase of common treasury stock for cash. (