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Blossom Corporation's charter authorized issuance of 105,000 shares of $ 10 par value common stock and 49,500 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. 2. Issued a $ 9,200,9% bond payable at par and gave as a bonus one share of preferred stock, which at that time was selling for $ 102 a share. Issued 460 shares of common stock for equipment. The equipment had been appraised at $ 7.000; the seller's book value was $6,400. The most recent market price of the common stock is $ 15 a share. Issued 343 shares of common and 107 shares of preferred for a lump sum amounting to $ 11,000. The common had been selling at $ 13 and the preferred at $69. Issued 190 shares of common and 50 shares of preferred for equipment. The common had a fair value of $ 15 per share the equipment has a fair value of $ 6,100. 3. 4. Record the transactions listed above in journal entry form. (Round Round intermediate calculations to 6 decimal places, eg. 0.546872 final answers to decimal places, eg. $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 tities and enter for the amounts.) No. Account Titles and Explanation Debit Credit 1. Cash 10500 Discount on Bonds Payable 102 Bonds Payable 10500 Preferred Stock 50 Paid-in Capital in Excess of Par - Preferred Stock 52 2 Equipment 6900 Common Stock 4600 Paid-in Capital in Excess of Par - Common Stock 2300 3. Cash 11000 Common Stock 4950 Paid-in Capital in Excess of Par-Common Stock 1908 Preferred Stock 3430 Paid-in Capital in Excess of Par-Preferred Stock 712 4. Equipment 6100 Common Stock 2500 Paid-in Capital in Excess of Par-Common Stock 750 Preferred Stock 1900 Paid in Capital in Excess of Par-Preferred Stock 950