Irwin Corporation has been authorized to issue21,000shares of $100par value,10%, preferred stock and1,128,400shares of no-par common stock. The corporation assigned a $2.80stated value to the common stock. At December 31, 2017, the ledger contained the following balances pertaining to stockholders equity

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Preferred Stock$130,000 Paid-in Capital in Excess of ParPreferred Stock 14,000 Common Stock 1,128,400 Paid-in Capital in Excess of Stated ValueCommon Stock 1,692,600 Treasury Stock (700common shares) 8,400 Paid-in Capital from Treasury Stock 1,050 Retained Earnings 82,000

The preferred stock was issued for land having a fair value of $144,000. All common stock issued was for cash. In November,1,050shares of common stock were purchased for the treasury at a per share cost of $12. In December,350shares of treasury stock were sold for $15per share. No dividends were declared in 2017.

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I need help to journalize entries

(1)Issuance of preferred stock for land

(2)Issuance of common stock for cash.

(3)Purchase of common treasury stock for cash.

(4)Sale of treasury stock for cash.