Pearl Corporation was organized on June 1,2020 . It is authorized to issue 100,000 shares of 5%,$100 par value preferred stock, and 1,750,000 shares of no-par common stock with a stated value of $1 per share. The following stock transactions were completed during the first year. June 15 Issued 169,000 shares of common stock for cash at $5 per share. June 30 Issued 27,300 shares of preferred stock for cash at $101 per share. Aug. 15 Issued 19,400 shares of common stock for a factory building. The asking price of the factory building was $145,500 : the appraised value of the factory building was $135,800. Sept. 1 Issued 203,000 shares of commonstock for cash at $7 per share. Oct. 1 Issued 5,300 shares of common stock to attorneys in payment of their bill of $42,400 for services rendered in helping the company organize. Oct. 15 Issued 26.800 shares of common stock for cash at $8.50 per share. Nov. 1 Issued 5,500 shares of preferred stock for cash at $103 per share. Prepare the journal entries to record the above transactions. (Credit occount titles are outomatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account tities and enter O for the amounts.)