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Fortuna Company is authorized to issue 1,000,000 shares of $1 par value common stock. In its first year, the company has the following transactions: Jan. 31 Issued 38,000 shares at $9 per share. Jun 10 Issued 100,000 shares in exchange for land with a clearly determined value of $840,000, Aug. 3 Purchased 11,000 shares of treasury stock at $9 per share. A. Prepare the journal entries to record the transactions. If an amount box does not require an entry, leave it blank. Jan. 31 Jun 10 Aug 3 B. Calculate how many shares of stock are outstanding at August 3 shares