Journalize these transactions.

Kingbird, Inc, was organized on January 1,2022 . It is authorized to issue 12,500 shares of 8%,$100 par value preferred stock, and 513,000 shares of no-par common stock with a stated value of $2 per share. The following stock transactions were completed during the first year. Jan. 10 Issued 78,000 shares of common stock for cash at $4 per share. Mar. 1 Issued 5,750 shares of preferred stock for cash at $110 per share: Apr. 1 Issued 23,000 shares of common stock for land. The asking price of the land was $94,000. The fair value of the land was $80,500 May 1. Issued 81,500 shares of common stock for cash at $4.25 per share. Aug. 1 Issued 10.500 shares of common stock to attorneys in payment of their bill of $42,000 for services performed in helping the company organize. Sept. 1 Issued 11,500 shares of common stock for cash at $6 per share. Nov. 1 Issued 3,000 shares of preferred stock for cash at $108 per share. Kingbird, Inc, was organized on January 1,2022 . It is authorized to issue 12,500 shares of 8%,$100 par value preferred stock, and 513,000 shares of no-par common stock with a stated value of $2 per share. The following stock transactions were completed during the first year. Jan. 10 Issued 78,000 shares of common stock for cash at $4 per share. Mar. 1 Issued 5,750 shares of preferred stock for cash at $110 per share: Apr. 1 Issued 23,000 shares of common stock for land. The asking price of the land was $94,000. The fair value of the land was $80,500 May 1. Issued 81,500 shares of common stock for cash at $4.25 per share. Aug. 1 Issued 10.500 shares of common stock to attorneys in payment of their bill of $42,000 for services performed in helping the company organize. Sept. 1 Issued 11,500 shares of common stock for cash at $6 per share. Nov. 1 Issued 3,000 shares of preferred stock for cash at $108 per share