On January 1, 2021, Metlock Wholesale Ltd. has 26,500 common shared issued for a total of $66,250, and no other shares or contributed capital. During 2021, Metlock had the following transactions: Jan. 15 Mar. 31 Sep. 30 Issued 16,500 common shares for $2.54 each. Settled an account for legal expenses by issuing 2,650 shares. The value of the legal services was $5,300. Issued 10,500 shares in exchange for equipment with a fair value of $26,670. (a) Record the transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. Record journal entries in the order presented in the problem. If no entry is required, select "No Entry" for the account titles and enter Ofor the amounts.) Date Account Titles and Explanation Debit Credit