Post to the stockholders equity accounts (post entries in the order of journal entries presented in the previous part)

Pina Colada Corp. was organized on January 1, 2022. It is authorized to issue 12,000 shares of 8%, $100 par value preferred stock, and 512,000 shares of no-par common stock with a stated value of $2 per share. The following stock transactions were completed during the first year. Jan. 10 Mar. 1 Apr. 1 May 1 Issued 79,000 shares of common stock for cash at $4 per share Issued 5.850 shares of preferred stock for cash at $105 per share Issued 23,000 shares of common stock for land. The asking price of the land was $87.500. The fair value of the land was $88,000 Issued 81,000 shares of common stock for cash at $4.50 per share. Issued 12,000 shares of common stock to attorneys in payment of their bill of $36.000 for services performed in helping the company organize. Issued 12,000 shares of common stock for cash at $5 per share. Issued 2,000 shares of preferred stock for cash at $108 per share. Aug 1 Sept. 1 Nov. 1 Post to the stockholders' equity accounts. (Post entries in the order of journal entries presented in the prev Preferred Stock Mar. 1 Nov. 1 Paid-in Capital in Excess of Par-Preferred Stock