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Question 2 [25 points) Vision Consulting Inc. was authorized to issue 400,000 $2.00 preferred shares and 600,000 common shares. During September 2014, their first month of operations, the following selected transactions occurred: a. September 1 : Issued 14,000 common shares at $5.00 per share for cash. b. September 3: Gave the corporation's promoters 9,000 common shares for their services in organizing the corporation. The directors valued the services at $27,000. c. September 7:6,000 preferred shares and 6,000 common shares were issued at $4.00 and $1.00, respectively, cash. d. September 11:8,000 of the common shares were issued for a total of $16,000 cash. e. September 21 : Issued 12,000 preferred shares at $6.00 per share for cash. f. September 23: 8,000 common shares were issued in exchange for land valued at $24,000. g. September 29: 12,000 of the preferred shares were issued for a total of $24,000 cash. Prepare journal entries for the above transactions. Enter the transaction letter as the description when entering the transactions in the journal. Dates must be entered in the format dd/mmm (i.e., January 15 would be 15/Jan). Jour Account/Explanation Page GJ5 F Debit Credit Date