Pina Corporation was organized on June 1, 2025. 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 166,000 shares of common stock for cash at $5 per share. June 30 Issued 26,000 shares of preferred stock for cash at $102 per share. Aug. 15 . Issued 19,700 shares of common stock for a factory building. The asking price of the factory building was $147,750; the . appraised value of the factory building was $137,900. Sept. 1 Issued 199,000 shares of common stock for cash at \$7 per share. Oct. 1 Issued 5,100 shares of common stock to attorneys in payment of their bill of $40,800 for services rendered in helping the company organize. Oct. 15 Issued 23,800 shares of common stock for cash at $8.50 per share. Nov. 1 Issued 6,400 shares of preferred stock for cash at $104 per share. Prepare the journal entries to record the above transactions. (Credit account titles are automatically indented when the amount is enter Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries. Record journal entries in the order presented in the problem.) Pina Corporation was organized on June 1, 2025. 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 166,000 shares of common stock for cash at $5 per share. June 30 Issued 26,000 shares of preferred stock for cash at $102 per share. Aug. 15 . Issued 19,700 shares of common stock for a factory building. The asking price of the factory building was $147,750; the . appraised value of the factory building was $137,900. Sept. 1 Issued 199,000 shares of common stock for cash at \$7 per share. Oct. 1 Issued 5,100 shares of common stock to attorneys in payment of their bill of $40,800 for services rendered in helping the company organize. Oct. 15 Issued 23,800 shares of common stock for cash at $8.50 per share. Nov. 1 Issued 6,400 shares of preferred stock for cash at $104 per share. Prepare the journal entries to record the above transactions. (Credit account titles are automatically indented when the amount is enter Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries. Record journal entries in the order presented in the problem.)