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Ludwig Inc. was authorized to issue 450,000 $2.00 preferred shares and 650,000 common shares. During July 2014, their first month of operations, the following selected transactions occurred: a. July 8 : Gave the corporation's promoters 14,000 common shares for their services in organizing the corporation. The directors valued the services at $42,000. b. July 15:7,000 common shares were issued in exchange for land valued at $14,000. c. July 15:10,000 of the preferred shares were issued for a total of $40,000 cash. d. July 17 : Issued 14,000 preferred shares at $4.50 per share for cash. e. July 21 : Issued 10,000 common shares at $4.50 per share for cash. f. July 26 : 9,000 of the common shares were issued for a total of $54,000 cash. g. July 26 : 11,000 preferred shares and 15,000 common shares were issued at $7.00 and $3.00, respectively; cash. Prepare journal entries for the above transactions. Enter the transaction letter as the description when entering the transactions in the journal. Dates must be entered in the format dd/mmm (i.e., January 15 would be 15/Jan). General Journal Account/Explanation Page GJ5 Date F Debit Credit 4 - +