Kathleen Battle Corporation was organized on January 1, 2014. It is authorized to issue 10,130 shares of 8%, $56 par value preferred stock, and 522,000 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 80,860 shares of common stock for cash at $7 per share.
Mar. 1		Issued 5,300 shares of preferred stock for cash at $112 per share.
Apr. 1		Issued 24,430 shares of common stock for land. The asking price of the land was $91,840; the fair value of the land was $80,860.
May 1		Issued 80,860 shares of common stock for cash at $9 per share.
Aug. 1		Issued 10,130 shares of common stock to attorneys in payment of their bill of $50,570 for services rendered in helping the company organize.
Sept.1		Issued 10,130 shares of common stock for cash at $11 per share.
Nov. 1		Issued 1,090 shares of preferred stock for cash at $112 per share.

Prepare the journal entries to record the above transactions.