Prepare journal entries for each of the following selected transactions that occurred during Tio Network Corporations first year of operations: Year 2017 Jan 15 - Issued 2,000 common shares to the corporations promoters in exchange for their efforts in creating it, Their efforts are estimated to be worth $31,500. Feb 21 - 15,000 common shares were issued for cash of $14 per Share. Mar.9 - 6,000 preferred shares were issued for cash totaling $110,600. Aug.15 - 55,000 common shares were issued in exchange for land, building, and equipment with appraised values of $315,000, $ 420,000, and $112,000 respectively.