On January 22, Muir Corporation issued for cash 31,000 shares of no-par common stock at $15. On February 14, Muir issued at par value 9,000 shares of preferred 8% stock, $100 par for cash. On August 30, Muir issued for cash 26,000 shares of preferred 8% 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.

Jan. 22	Cash	fill in the blank 2	fill in the blank 3
	Common Stock	fill in the blank 5	fill in the blank 6
Feb. 14	Cash	fill in the blank 8	fill in the blank 9
	Preferred Stock	fill in the blank 11	fill in the blank 12
Aug. 30	Cash	fill in the blank 14	fill in the blank 15
	Preferred Stock	fill in the blank 17	fill in the blank 18
	Paid-In Capital in Excess of Par-Common Stock	fill in the blank 20	fill in the blank 21