On January $22,$ Limerick Corporation issued for cash $26,000$ shares of no$-$par common stock at $$45.$ On February $14,$ Limerick issued at par value $10,000$ shares of preferred $8\%$ stock, $$80$ par for cash. On August $30,$ Limerick issued for cash $17,000$ shares of preferred $8\%$ stock, $$80$ par at $$88.$

Journalize the entries to record the January $22,$ February $14,$ and August $30$ transactions. If an amount box does not require an entry, leave it blank.