Holden Corp. was authorized to issue 450,000 $2.00 preferred shares and 500,000 common shares. During September 2014, their first month of operations, the following selected transactions occurred:

September 2 : 9,000 of the preferred shares were issued for a total of $36,000 cash.

September 12 : 6,000 of the common shares were issued for a total of $30,000 cash.

September 18 : Issued 5,000 preferred shares at $6.00 per share for cash.

September 21 : Gave the corporation's promoters 12,000 common shares for their services in organizing the corporation. The directors valued the services at $36,000.

September 21 : 8,000 common shares were issued in exchange for land valued at $16,000.

September 25 : Issued 13,000 common shares at $2.00 per share for cash.

September 29 : 11,000 preferred shares and 15,000 common shares were issued at $7.00 and $4.00, respectively; cash.

Prepare journal entries for the above transactions. Enter the transaction letter as the description when entering the transactions in the journal. Dates must be entered in the format dd/mmm (i.e., January 15 would be 15/Jan).