On January 22, Limerick Corporation issued for cash 32,000 shares of no-par common stock at $40. On February 14, Limerick issued at par10,000 shares of 8%, $75 par preferred stock for cash. On August 30, Limerick Corporation issued for cash 14,000 shares of preferred 8% stock, $75 par at $80.

Journalize the entries to record the January 22, February 14, and August 30 transactions. For a compound transaction, if an amount box does not require an entry, leave it blank.