Just October 3 and 4.

Joe Blink opened Blink Corporation Merchandising business on Oct 1. Blink applies the perpetual inventory system. Blink provides a 2-year warranty with one of its products which was first sold in October Prepare journal entries to record the following merchandising transactions Issued 412,000 shares of $6 per values common stock for $36 per share. Paid three months' rent on a lease rental contract, $5,800. Issued 12,000 shares $6 par values of common stock to attorneys in a payment of their bill of $80,000 for services rendered in helping the company organize. Purchased office equipment on account from Office Station Co. $2,600. Purchase an asset today in exchange for a $100,000 zero-interest-bearing note payable four years from now. The company would record the asset at the present value of the $100,000 note establishes the exchange price of the transaction (the purchase price of the asset). Assuming the present value is $95,816. The Corp trades its used machine for a new model. The exchange has commercial substance. The original cost $12,000 less $4,000 accumulated depreciation and a fair value of $8,000. The new model lists for $16,000. The information Processing a trade-in allowance of $5,000 for the used machine. Purchased merchandise from Boden Company for $6,000 under credit terms of 1/15, n/30, FOB shipping point, invoice dated Oct 1. Sold merchandise that cost $800 to Rivera Co. for $1,500 under credit terms of 2/10, n/60 FOB shipping point, Invoice dated Oct 1. Issued a 4-year, $70,000, zero-interest-bearing note to Reid Company and received cash of $71,776. Accepted a donation of land with a fair with a fair value of $280,000 from the Memphis Industrial Development Corp Paid $425 cash for freight charges on the purchase of Oct 1. Accept a 60-day, 10% note to replace its existing $1,500 account receivable to Rivera Co on October 1. Established a petty cash fund in the amount of $700