On January 22, Ireland Corporation issued for cash 33,000 shares of no-par common stock at $35. On February 14, Ireland issued at par value 4,000 shares of preferred 7% stock, $50 par for cash. On August 30, Ireland issued for cash 20,000 shares of preferred 7% stock, $50 par at $54. Journalize the entries to record the January 22, February 14, and August 301 transactions. If an amount box does not require an entry, leave it blank. Jan. 22 Cash Common Stock Feb. Cash 14 Preferred Stock Aug. Cash 30 00 00 000 00 00 000 Preferred Stock Paid-In Capital in Excess of Par Preferred Stock