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Coronado Corporation's charter authorized issuance of 91,000 shares of $10 par value common stock and 53,700 shares of $50 preferred stock. The following transactions involving the issuance of shares of stock were completed. Each transaction is independent of the others. 1. Issued a $10,500, 9% bond payable at par and gave as a bonus one share of preferred stock, which at that time was selling for $107 a share. 2. Issued 470 shares of common stock for equipment. The equipment had been appraised at $6,700; the seller's book value was $6,800. The most recent market price of the common stock is $15 a share. Issued 396 shares of common and 109 shares of preferred for a lump sum amounting to $9,800. The common had been selling at $13 and the preferred at $65. 4. Issued 180 shares of common and 53 shares of preferred for equipment. The common had a fair value of $15 per share; the equipment has a fair value of $7,000. 3. Isa Record the transactions listed above in journal entry form. (Round Round intermediate calculations to 6 decimal places, e.g. 0.546872 and final answers to O decimal places, e.g. $38,487. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) No. Account Titles and Explanation Debit Credit Cash 10500 Discount on Bonds Payable 107 Paid-in Capital in Excess of Par - Preferred Stock 57 Preferred Stock 50 Bonds Payable 10500 Equipment 7050 Paid-in Capital in Excess of Par - Common Stock 2350 Common Stock 4700 3. [Cash 9800 Paid-in Capital in Excess of Par-Preferred Stock Paid-in Capital in Excess of Par - Common Stock Preferred Stock 5450 Common Stock 3960 Equipment 7000 Preferred Stock 2650 Paid-in Capital in Excess of Par - Preferred Stock 1650 Common Stock 1800 Paid-in Capital in Excess of Par - Common Stock 900