On January 22 , Limerick Corporation issued for cash 35,000 shares of no-par common stock at $15. On February 14 , Limerick issued at par value 10,000 shares of preferred 7% stock, $100 par for cash. On August 30, Limerick issued for cash 26,000 shares of preferred 7% stock, $100 par at $111. 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