On January 22, Muir Corporation issued for cash 30,000 shares of no-par common stock at $15. On February 14 , Muir issued at par value 1,000 shares of preferred 7\% stock, $75 par for cash. On August 30, Muir issued for cash 30,000 shares of preferred 7% stock, $75 par at $85. 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