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Grouper Corporation was organized on January 1, 2022. It is authorized to issue 15,000 shares of 8%,$100 par value preferred stock. and 549,000 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 75,500 shares of common stock for cash at $6 per share. Mar. 1 Issued 5,950 shares of preferred stock for cash at $110 per share. Apr. 1 Issued 24,500 shares of common stock for land. The asking price of the land was $93,000. The fair value of the land was $83,000. May 1 Issued 80,000 shares of common stock for cash at $4.25 per share. Aug. 1 Issued 10,000 shares of common stock to attorneys in payment of their bill of $45,000 for services performed in helping the company organize. Sept. 1 Issued 10,500 shares of common stock for cash at $7 per share. Nov. 1 Issued 2,500 shares of preferred stock for cash at $114 per share. \begin{tabular}{l} Date Account Titles and Explanation \\ Jan. 10 Cash \\ \hline \end{tabular} Common Stock Cash Preferred Stock Paid-in Capital in Excess of Par-Preferred Stock Apr, 1 Land Common Stock Paid-in Capital in Excess of Par.Common Stock Cash Common Stock Common Stock Paid-in Capital in Excess of Par-Preferred Stock Aug. 1 Organization Expense Common Stock Paid-in Capital in Excess of Par.Common Stock 5sept,1 Cash CommonStock Paid-in Capital in Excess of Par-Common Stock Cach Preferred Stock Paid-inn Capital in Excess of Par-Preferred Stock Post to the stockholders' equity accounts. (Post entries in the order of joumal entries presented In the previous pare. Preferred Stock Common Stock Paid-in Capital in Excess of Par-Preferred Stock Paid-in Capital in Excess of Stated Value-Common Stock $