On February 13, Epperson Company issued for cash 75,000 shares of no-per common stock (with a stated value of $140. On September 9, Epperson issued at per 15,000 shares of 1%, 160 per preferred stock at $70. Required: Journalize the entries to record the February 13, September 9 and November 23 transactions, Refer to the Chart of Accounts for exact wording of account titles