On January 22, Zentric Corporation issued for cash 101,000 shares of no-par common stock at $20. On February 14, Zentric issued at par value 7,000 shares of preferred 3% stock, $60 par for cash. On August 30, Zentric issued for cash 14,000 shares of preferred 3% stock, $60 par at $113.

Journalize the entries to record the January 22, February 14, and August 30 transactions. Refer to the Chart of Accounts for exact wording of account titles.