Nash & Roth formed a corporation and had the following organization costs and stock transactions during the year: June 30 Incurred the following costs of incorporation:

une 30	Incurred the following costs of incorporation:
	Incorporation fees	$850
	Attorneys' fees	8,600
	Promotion fees	7,790
July 15	Issued 7,470 shares of $10 par common stock for $77,720 cash.
Aug. 1	Received subscriptions for 7,580 shares of $10 par common stock for $76,832.
15	Issued 16,380 shares of $10 par common stock in exchange for a building and fixtures with a fair market value of $168,730.
31	Received a payment of $51,960 for the common stock subscription.
Sept. 3	Purchased 2,140 shares of its own $10 par common stock for $11 a share.
18	Received the balance in full for the common stock subscription and issued the stock.
30	Sold 760 shares of its treasury stock for $11.50 a share.
Oct. 15	Issued 2,810 shares of $40 par, 5% preferred stock in exchange for land with a fair market value of $117,660.
31	Sold 400 shares of its treasury stock for $10.60 a share. Prepare journal entries for these transactions: