On March 8. Carla Vista inc., a publicly traded company, issued 4.000 preferred shares for cash of $30 per share. On April 20 , when the shares were trading at $36, the company issued an additional 2.600 preferred shares in exchange for land with a fair value of $99,300. (a) Prepare the journal entries for each transaction. (List all debit entries before credit en tries. Record joumal entries in the order presented in the problem. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the arnounts.)