Hao Corporation had the following transactions during the current period.

Mar. 2

Issued21,000common shares to its legal counsel in payment of a bill for $31,000for services performed in helping the company incorporate.June 12

Issued55,000common shares for $380,000cash.July 11

Issued1,400, $3noncumulative preferred shares at $105per share cash.Nov. 28

Issued2,800, $3noncumulative preferred shares at $96per share cash.

Journalize the transactions.