PREPARE THE FOLLOWING PAYCHECK ENTRIES:

A. Related to the Issuance of Shares:

1. On May 12, Del Rio Inc. issued for cash 10,000 common shares with par value of $20.00 to $23.00.

2. On May 12, Del Rio Inc. issued for cash 10,000 common shares with par value of $ 20.00 to $ 20.00.

3. On August 15, Del Rio Inc. issued for cash 5,000 preferred shares with par value of $50.00 to $53.00.

4. On September 16, Villanueva, Inc. issued for cash 1,000 common shares with a stated value of $10.00 to $12.00.

5. On October 17, Villanueva, Inc. issued for cash 2,000 preferred shares with a stated value of $50 to $53.00.

6. On February 1, Case Inc. issued 500 shares of common stock with an even value of $10.00 to an attorney in preparation of the Articles of Incorporation. The market value of the services provided by the attorney is $8,500.00.

7. On February 1, Case Inc. issued 1,000 shares of common stock with an even value of $50.00 in exchange for land which has a market value of $58,000.00. The shares have a market value on the date of the exchange of $57.00.