LO $14\mathrm{.}2$Wingra Corporation was organized in March. It is authorized to issue $500,000$ shares of $$100$ par value $8\%$ preferred stock. It is also authorized to issue $750,000$ shares of $$1$ par value common stock. In its first year, the corporation has the following transactions:

Mar. $1$ Issued $10,000$ shares of preferred stock at $$115$ per share

Mar. $2$ Issued $120,000$ shares of common stock at $$12\mathrm{.}50$ per share

Apr. $10$ Issued $15,000$ shares of common stock for equipment valued at $$196,000.$ The stock is currently trading at $$12$ per share, and is a more reliable indicator of the value of the equipment.

Jun. $12$ Issued $10,000$ shares of common stock at $$15$ per share

Aug. $5$ Issued $1,000$ shares of preferred stock at $$112$ per share

Journalize the transactions.