On January 22, Muir Corporation issued for cash 18,000 shares of no-par common stock at $45. On February 14, Muir issued at par value 7,000 shares of preferred 4% stock, $50 par for cash. On August 30, Muir issued for cash 18,000 shares of preferred 4% stock, $60 par at $68 Journal, 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 Feb. 14 Aug. 30 Cash Common Stock Paid-In Capital in Excess of Par-Common Stock Paid-In Capital in Excess of Par-Preferred Stock Retained Earnings