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Problem 11-1A DeLong Corporation was organized on January 1, 2017, It is authorized to issue 14,000 shares of 8%, $100 par value preferred stock, and 538,000 shares of no-par common stock with a stated value of $2 per share. The following stock transactions were completed during the first year. Jan. 10 Issued 75,000 shares of common stock for cash at $4 per share. Mar. 1 Issued 5,050 shares of preferred stock for cash at $110 per share. Apr. 1 Issued 24,000 shares of common stock for land. The asking price of the land was $92,000. The fair value of the land May Aug. was $87,500. 1 Issued 83,500 shares of common stock for cash at $4.50 per share. 1 Issued 10,000 shares of common stock to attorneys in payment of their bill of $38,000 for services performed in helping the company organize. Sept. 1 Issued 11,000 shares of common stock for cash at $7 per share, Nov. 1 Issued 2,000 shares of preferred stock for cash at $109 per share