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ABC Inc. was authorized to issue 400,000 $2.00 preferred shares and 700,000 common shares. During August 2014, their first month of operations, the following selected transactions occurred: a. August 6: Gave the corporation's promoters 6,000 common shares for their services in organizing the corporation. The directors valued the services at $72,000. b. August 6: Issued 14,000 preferred shares at $5.50 per share for cash. c. August 9:5,000 common shares were issued in exchange for land valued at $5,000. d. August 15:10,000 of the preferred shares were issued for a total of $70,000 cash. e. August 18:9,000 of the common shares were issued for a total of $36,000 cash. f. August 20: 11.000 preferred shares and 12,000 common shares were issued at $9.00 and $3.00, respectively, cash. g. August 23 : Issued 12,000 common shares at $2.00 per share for cash. Prepare journal entries for the above transactions. Enter the transaction letter as the description when entering the transactions in the journal. Dates must be entered in the format dd/mmm (i.e., January 15 would be 15/Jan). General Journal Account Explanation Page GJ5 Credit F Date 6/Aug Debit 6/Aug 9/Aug 115/Aug 18/Aug 20/Aug 23/Aug ING