list of accounts for journal entries to choose from:

• Bonds Payable
• Buildings
• Cash
• Common Stock
• Common Stock Dividend Distributable
• Debt Investments
• Dividends Payable
• Discount on Bonds Payable
• Equipment
• Equity Investments
• Income Summary
• Land
• Legal Fees Expense
• No Entry
• Organization Expense
• Paid-in Capital from Treasury Stock
• Paid-in Capital in Excess of Par - Common Stock
• Paid-in Capital in Excess of Par - Preferred Stock
• Paid-in Capital in Excess of Stated Value - Common Stock
• Preferred Stock
• Property Dividends Payable
• Retained Earnings
• Retained Earnings Appropriated for Plant Expansion
• Share Capital-Ordinary
• Share Capital-Preference
• Share Premium-Conversion Equity
• Share Premium-Ordinary
• Share Premium-Preference
• Treasury Stock
• Unamortized Bond Issue Costs
• Unrealized Holding Gain or Loss - Income

Riverbed Corporation was organized on January 1, 2020. It is authorized to issue 9,200 shares of 8%, $100 par value preferred stock, and 538,600 shares of no-par common stock with a stated value of $1 per share. The following stock transactions were completed during the first year. Issued 80,120 shares of common stock for cash at $6 per share. Issued 5,470 shares of preferred stock for cash at $112 per share. Jan. 10 Mar. 1 Apr. 1 May 1 Issued 24,910 shares of common stock for land. The asking price of the land was $90,180; the fair value of the land was $80,120. Issued 80,120 shares of common stock for cash at $9 per share. Issued 9.200 shares of common stock to attorneys in payment of their bill of $51,900 for services rendered in helping the company organize. Aug 1 Sept. 1 Issued 9,200 shares of common stock for cash at $11 per share. Nov. 1 Issued 1,090 shares of preferred stock for cash at $113 per share. Prepare the journal entries to record the above transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Date Account Titles and Explanation Debit Credit Date Account Titles and Explanation Debit Credit