I need journal entry

I UA Arial Normal text EEX 2 3 4 KE5 E16.21 On January 1, 2019, Bailey Industries had shares outstanding as follows 6% cumulative preference shares, 100 par value, issued and outstanding 10,000 shares Ordinary shares 10 par value, issued and outstanding 200,000 shares 1,000,000 2,000,000 To acquire the net assets of three smaller companies, Bailey authorized the issuance of an additional 170,000 ordinary shares. The acquisitions took place as shown below Date of Acquisition Company A April 1, 2019 Company B: July 1, 2019 Company C. October 1, 2019 Shares Issued 60,000 80,000 30,000 On May 14, 2019, Bailey realized a 90,000 (before taxes) gain from discontinued operations On December 31, 2019, Bailey recorded net income of 300,000 before tax and exclusive of the gain. 1 13