On January 22 Erin Corporation issued for cash 21000 shares of nopar common stock at 40 On February 14 Erin issued at par value 5000 shares of preferred 3 stock 50 par for cash On August 30 Erin issued for cash 13000 shares of preferred 3 stock 50 par at 55 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