OrioleCorporation's charter authorized issuance of105,000shares of $10par value common stock and49,500shares of $50preferred stock. The following transactions involving the issuance of shares of stock were completed. Each transaction is independent of the others.

1.Issued a $9,200,9% bond payable at par and gave as a bonus one share of preferred stock, which at that time was selling for $102a share.2.Issued460shares of common stock for equipment. The equipment had been appraised at $7,000; the seller's book value was $6,400. The most recent market price of the common stock is $15a share.3.Issued343shares of common and107shares of preferred for a lump sum amounting to $11,000. The common had been selling at $13and the preferred at $69.4.Issued190shares of common and50shares of preferred for equipment. The common had a fair value of $15per share; the equipment has a fair value of $6,100.

Oriole Corporation's charter authorized issuance of 105,000 shares of $10 par value common stock and 49,500 shares of $50 preferred stock. The following transactions involving the issuance of shares of stock were completed. Each transaction is independent of the others. 1. Issued a $9,200, 9% bond payable at par and gave as a bonus one share of preferred stock, which at that time was selling for $102 a share. 2. Issued 460 shares of common stock for equipment. The equipment had been appraised at $7,000; the seller's book value was $6,400. The most recent market price of the common stock is $15 a share. 3. Issued 343 shares of common and 107 shares of preferred for a lump sum amounting to $11,000. The common had been selling at $13 and the preferred at $69. 4. Issued 190 shares of common and 50 shares of preferred for equipment. The common had a fair value of $15 per share; the equipment has a fair value of $6,100. Record the transactions listed above in journal entry form. (Round Round intermediate calculations to 6 decimal places, e.g. 0.546872 and final answers to O decimal places, e.g. $38,487. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) No. Account Titles and Explanation Debit Credit 1. 2. 3