Issuing stock common stock. The following selected transactions were completed during the first year of operations:

Journalize the transactions.

If an amount box does not require an entry, leave it blank.

Feb. $5.$ Issued $600,000$ shares of common stock at par for cash.

Feb. $5$

$$

$$

$$

$$

$$

Feb. $5.$ Issued $1,400$ shares of common stock at par to an attorney in payment of legal fees for organizing the corporation.

Feb. $5$

$$

$$

Apr. $9.$ Issued $60,000$ shares of common stock in exchange for land, buildings, and equipment with fair market prices of $$200,000,$$$310,000,$ and $$80,000,$ respectively.

Apr. $9$

$$

$$

$$

$$

$$

$$

$$