Pina Colada Corp. has been authorized to issue 20,100 shares of $ 100 par value, 7%, noncumulative preferred stock and 1,110,000 shares of no-par common stock. The corporation assigned a $ 5 stated value to the common stock. At December 31, 2017, the ledger contained the following balances pertaining to stockholders equity.

Preferred Stock		$ 151,000
Paid-in Capital in Excess of Par ValuePreferred Stock		21,100
Common Stock		1,965,000
Paid-in Capital in Excess of Stated ValueCommon Stock		1,520,000
Treasury Stock ( 4,100 common shares)		32,800
Retained Earnings		81,100
Accumulated Other Comprehensive Income		49,100

The preferred stock was issued for $ 172,100 cash. All common stock issued was for cash. In November 4,100 shares of common stock were purchased for the treasury at a per share cost of $ 8. No dividends were declared in 2017.

Prepare the journal entries for the following. (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.)

(1)		Issuance of preferred stock for cash.
(2)		Issuance of common stock for cash.
(3)		Purchase of common treasury stock for cash.