I understand the other journal entries, but I am having problems understanding how to calculate to get the paid-in capital in excess of par for common and preferred stock. If you can show me how to calculate and get the third journal entry, it would be much appreciated.

Exercise 18-5 Issuance of shares; noncash consideration [LO18-4] During its first year of operations, Eastern Data Links Corporation entered into the following transactions relating to shareholders' equity. The articles of incorporation authorized the issue of 8 million common shares, $1 par per share, and 1 million preferred shares, $50 par per share. Feb. 12 Sold 2 million common shares, for $8 per share. 13 Issued 41,000 common shares to attorneys in exchange for legal services. 13 Sold 81,000 of its common shares and 7,000 preferred shares for a total of $1,045,000 Nov. 15 Issued 430,000 of its common shares in exchange for equipment for which the cash price was known to be $4,028,000