On January 22, Erin Corporation issued for cash 33,000 shares of no-par common stock at $50. On February 14, Erin issued at par value 1,000 shares of preferred 4% stock, $100 par for cash. On August 30, Erin issued for cash 28,000 shares of preferred 4% stock, $100 par at $113.

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	Cash
	Common Stock
Feb. 14	Cash
	Preferred Stock
Aug. 30	Cash
	Preferred Stock
	Paid-In Capital in Excess of Par-Preferred Stock