On January $22,$ Shamrock Corporation issued for cash $20,000$ shares of no$-$par common stock at $$50.$ On February $14,$ Shamrock

issued at par value $3,000$ shares of preferred $4\%$ stock, $$75$ par for cash. On August $30,$ Shamrock Corporation issued for cash $28,000$

shares of preferred $4\%$ stock, $$75$ par at $$86.$

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.

Jan. $22$

Common Stock $$

Feb. $14$

Aug. $30$

Paid$-$In Capital in Excess of Par$-$Preferred Stock $$