On January 22, Erin Corporation issued for cash 24,000 shares of no-par common stock at $45. On February 14, Erin issued at par value 9,000 shares of preferred 4% stock, $60 par for cash. On August 30, Erin issued for cash 14,000 shares of preferred 4% stock, $60 par at $68.

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.

Date	Account	Debit	Credit
Jan. 22	Accounts ReceivableCashCommon StockPaid-In Capital in Excess of Par-Preferred StockPreferred StockCash	Cash	Cash
	CashCommon StockPaid-In Capital in Excess of Par-Preferred StockPaid-In Capital in Excess of Stated ValuePreferred StockCommon Stock	Common Stock	Common Stock
Feb. 14	Accounts ReceivableCashCommon StockPaid-In Capital in Excess of Par-Common StockPreferred StockCash	Cash	Cash
	CashCommon StockPaid-In Capital in Excess of Par-Common StockPaid-In Capital in Excess of Par-Preferred StockPreferred StockPreferred Stock	Preferred Stock	Preferred Stock
Aug. 30	Accounts ReceivableCashCommon StockPaid-In Capital in Excess of Par-Common StockPreferred StockCash	Cash	Cash
	CashCommon StockPaid-In Capital in Excess of Par-Common StockRetained EarningsPreferred StockPreferred Stock	Preferred Stock	Preferred Stock Incorrect
	CashCommon StockPaid-In Capital in Excess of Par-Common StockPaid-In Capital in Excess of Par-Preferred StockRetained EarningsPaid-In Capital in Excess of Par-Preferred Stock	Paid-In Capital in Excess of Par-Preferred Stock