On February 23, Ireland Corporation issued for cash 23,000 shares of no-parcommon stockat $40. On October 6, Ireland issued atpar8,000 shares of 8%, $75 parpreferred stockfor cash. On November 4, Ireland Corporation issued for cash 27,000 shares of preferred 8% stock, $75 par at $86.

Journalize the entries to record the February 23, October 6, and November 4 transactions.

For a compound transaction, if an amount box does not require an entry, leave it blank.