Headland Corporations charter authorized issuance of 102,000 shares of $ 10 par value common stock and 54,100 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 $ 10,400, 8% bond payable at par and gave as a bonus one share of preferred stock, which at that time was selling for $ 108 a share.
2.		Issued 470 shares of common stock for equipment. The equipment had been appraised at $ 7,300; the sellers book value was $ 5,500. The most recent market price of the common stock is $ 15 a share.
3.		Issued 389 shares of common and 103 shares of preferred for a lump sum amounting to $ 10,800. The common had been selling at $ 13 and the preferred at $ 63.
4.		Issued 190 shares of common and 52 shares of preferred for equipment. The common had a fair value of $ 15 per share; the equipment has a fair value of $ 6,900.

*Not sure if Account Titles are correct*

Record the transactions listed above in journal entry form. (Round Round intermediate calculations to 6 decimal places, e.g. 0.546872 and final answers to 0 decimal places, e.g. $38,487 Credit account titles are automatically indented when amount is entered. Do not indent manually-lf no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) No. Account Titles and Explanation Debit Credit 1 Cash Discount on Bonds Payable Bonds Payable Preferred Stock Paid-in Capital in Excess of Par- Preferred Stock 2. Equipment Common Stock Paid-in Capital in Excess of Par Common Stock 3. Cash Common Stock Preferred Stock Paid-in Capital in Excess of Par-Common Stock Paid-in Capital in Excess of Par - Preferred Stock 4. Equipment Common Stock Preferred Stock Paid-in Capital in Excess of Par Common Stock Paid-in Capital in Excess of Par- Preferred Stock