How would you journalize these two transactions?

June 1: Lisa made an investment in Byte of Accounting, Inc. by purchasing 4,550 shares of its common stock for $182,000 cash. The par value of the common stock was $26 per share.

June 1: Dominque Gales made an investment in Byte of Accounting, Inc., by purchasing 2,590 shares of its common stock paying $43,600 in cash and by contributing computer equipment with a fair market value of $60,000. The par value of the common stock was $26 per share.