Here are the worksheets:

Date Account Titles and Explanations Debit | Credit Jan. 01 Cash (13,000 shares * $19) $247,000 Commmon stock $65,000 Additional Paid-in capital in excess of par-common $182,000 Jan. 01 Cash (6700 shares * $69) $462,300 Preferred stock 6700 shares * $30) $201,000 Additional Paid-in capital in excess of par-Preferred $261,300 Feb. 01 Equipment $220,000 Cash $20,000 Note payable $200,000 Mar. 15 Land $352,000 Common stock (20,000 shares