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The following selected transactions occurred during Trio Networks Corporation's first year of operations: 2020 Jan. 15 Issued 2,000 common shares to the corporation's promoters in exchange for their efforts in creating it. Their efforts are estimated to be worth $31,600. Feb. 21 15,500 common shares were issued for cash of $15 per share. Mar. 9 6,000 preferred shares were issued for cash totalling $111, 100. Aug. 15 55,000 common shares were issued in exchange for land, building, and equipment with appraised values of $316,000, $421,000, and $113,000, respectively. Required: Prepare journal entries. View transaction list Journal entry worksheet 2 3 4 Record the issue of common shares to promoters