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Concord Corporation has been authorized to issue 20,500 shares of $100 par value, 10%, preferred stock and 1,107,000 shares of nopar common stock. The corporation assigned a $2.70 stated value to the common stock. At December 31,2022 , the ledger contained the following balances pertaining to stockholders' equity. The preferred stock was issued for land having a fair value of $140,500. All common stock issued was for cash. In November, 1,800 shares of common stock were purchased for the treasury at a per share cost of $12. In December, 600 shares of treasury stock were sold for $15 per share. No dividends were declared in 2022. (a) Prepare the journal entries for the: (List all debit entries before credit entries. Credit account titles are automotically. Prepare the journal entries for the: (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.) (1) Issuance of preferred stock for land. (2) Issuance of common stock for cash. (3) Purchase of common treasury stock for cash. (4) Sale of treasury stock for cash. Prepare the stockholders' equity section at December 31, 2022. (Enter the account name only and do not provide the descriptive information provided in the question.) \begin{tabular}{r|} $+ \\ \hline \end{tabular}