On March 8, Southwood Property Inc,, a publicly traded company, issued 5,200 preferred shares for cash of $31 per share. On ApriI 20 , when the shares were trading at $37, the company issued an additional 3,500 preferred shares in exchange for land with a fair value of $134,100. (a) Prepare the journal entries for each transaction. (List all debit entries before credit entries. Credit occount tities are outomatically 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 amounts)