On July 15th, 50,000 shares of no par common stock were issued at $30, and on July 17th, 25,000 shares of $75 par preferred stock were issued at $90. Journalize the entries for July 15 and July 17. (Enter all numbers as whole numbers, WITH COMMAS, but no decimals or dollar signs!)

Date	Account Name	Debit	Credit
Jul 5
Jul 17

Assets:	Liabilities:
110 Cash	210 Accounts Payable
120 Accounts Receivable	220 Notes Payable
125 Notes Receivable	225 Interest Payable
130 Prepaid Insurance	230 Unearned Fees
135 Prepaid Rent	240 Wages Payable
140 Inventory	245 Salaries Payable
150 Supplies	250 Customer Refunds Payable
160 Equipment	Stockholders Equity:
165 Machinery	310 Common Stock
170 Allowance for Doubtful Accounts	315 Preferred Stock
175 Accumulated Depreciation	320 Retained Earnings
176 Estimated Returns Inventory	330 Cash Dividends
	335 Stock Dividends
	340 Paid In Capital in Excess of Par
	410 Fees Earned
	415 Sales
	420 Rent Revenue
	430 Gain on Sale
	431 Loss on Sale
	435 Cash Short/Over
	505 Cost of Goods Sold
	510 Rent Expense
	520 Wages Expense
	525 Interest Expense
	530 Insurance Expense
	540 Depreciation Expense
	550 Supplies Expense
	560 Utilities Expense
	570 Bad Debt Expense
	580 Delivery Expense
	590 Miscellaneous Expense