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Ftock transaction for corporate expansion Pulsar Optics produces medical lasers for use in hospitale. The accounts and their balances appear in the ledoer of hulyar optics on April zo of the current year as follows: At the arnual stockholders' meeting on Avgust 5 , the board of directors presented a plae for modernizing and expanding plant operatiens at a cost of approximately $12,950,050. The plan provided (a) that the corporation borrow $2,600,000(0) that $65,000 sharus ct the unissued preferred stock be issued through an uniderwriter, and (c) that a belding, valued at 3,400,000 and the land on which it is located, valued at 5,000,000 be acquired in accordance with preliminary negotiations by the isstance of 30,000 . ahares of common stock. The plan was approved by the stockholders and accomplished by the following transactions: Oct. 9. Borrowed \$2,600,000 from St, Poter City lank, giving a 45i mortgage noce, Dct. 17. Iseved 65,000 shares of preferred stock, receiving $30 per share in cash. oct.28. Issued 80,000 shares of common stod in exchange for land and o bullding, according to the plan. Oct. 17. Issued 65,000 shares of preferred stock, receiving 330 per share in cash. Oct. 28. Isstued B0,000 thares of common stock in exchange for land and a beilling, according to the plan, Reguired: Journalize the entries to record the October transactions