On January 22, Ireland Corporation issued for cash 17,000 shares of no-par common stock at $35. On February 14, Ireland issued at par value 5,000 shares of preferred 7% stock, $50 par for cash. On August 30, Ireland Corporation issued for cash 16,000 shares of preferred 7% stock, $50 par at $53. Journalize the entries to record the January 22, February 14, and August 30 transactions. If an amount box does not require an entry, leave