Marigold Corp. was organized on January 1, 2017. It is authorized to issue 22,500 shares of 7%, $51 par value preferred stock and 457,000 shares of no-par common stock with a stated value of $3 per share. The following stock transactions were completed during the first year.

Jan.	10		Issued 68,500 shares of common stock for cash at $5 per share.
Mar.	1		Issued 1,170 shares of preferred stock for cash at $54 per share.
May	1		Issued 113,500 shares of common stock for cash at $7 per share.
Sept.	1		Issued 4,700 shares of common stock for cash at $8 per share.
Nov.	1		Issued 2,700 shares of preferred stock for cash at $55 per share.

(a) Journalize the transactions. (Record journal entries in the order presented in the problem. 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 0 for the amounts.)