Junot Corp., a publicly traded company, had 2,800 preferred shares issued with a balance of $61,600 and 153,000 common shares issued with a balance of $765,000 at the beginning of the year. The following share transactions occurred during the year: June 12 July 11 Oct. 1 Issued 49,100 common shares for $6 per share. Issued 1,000 preferred shares for $25 per share. Issued 9,100 common shares in exchange for land. The common shares were trading for $7 per share on that date. The fair value of the land was estimated to be $68,400. Issued 23,000 preferred shares for $29 per share. Nov. 15 Record the above transactions. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date Account Titles and Explanation Debit Credit June 12 Cash 294600 Common Shares 294600 July 11 Cash 25000 Preferred Shares 25000 Oct. 1 Land 63700 Common Shares 63700 Nov. 15 Cash 667000 Preferred Shares 667000