Journal entry worksheet 2 Record the issue of 60,000,000 million common shares for $22 per share. Note: Enter debits before credits. Date General Journal Debit Credit Jan. 9 Record entry Clear entry View general journal Journal entry worksheet 2 Record the issue of 4,700 shares in exchange for custom-made equipment. McCollum's shares have traded recently on the stock exchange at $22 per share. Note: Enter debits before credits. Date General Journal Debit Credit Mar. 11 Record entry Clear entry View general journal Journal entry worksheet 2 Record the issue of 4,700 shares in exchange for custom-made equipment. McCollum's shares have traded recently on the stock exchange at $22 per share. Note: Enter debits before credits. Date General Journal Debit Credit Mar. 11 Record entry Clear entry View general journal Journal entry worksheet Record the donation of land. Note: Enter debits before credits. Date General Journal Debit Credit Jan. 12 Record entry Clear entry View general journal Journal entry worksheet 2 Record the stock transaction occurring on Sept. 1 Note: Enter debits before credits. Date General Journal Debit Credit Sept. 1 Record entry Clear entry View general journal Journal entry worksheet Record the stock transaction occurring on Dec. 1. Note: Enter debits before credits. Date General Journal Debit Credit Dec. 1 Record entry Clear entry View general journal