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Sunland Corporation's charter authorized issuance of 102,000 shares of $10 par value common stock and 47,600 shares of $50 preferred stock. The following transactions involving the issuance of shares of stock were completed. Each transaction is independent of the others. 1. Issued a $9,000,9% bond payable at par and gave as a bonus one share of preferred stock, which at that time was selling for $101 a share 2. Issued 460 shares of common stock for equipment. The equipment had been appraised at $6,400; the seller's bookvalue was $5,700. The most recent market price of the common stock is $15 a share. 3. Issued 376 shares of common and 109 shares of preferred for a lump sum amounting to $10,100. The common had been selling at $13 and the preferred at $70. 4. Issued 200 shares of common and 53 shares of preferred for equipment. The common had a fair value of $15 per share; the equipment has a fair value of $5,800