Pringle Corporation has been authorized to issue20,200shares of $100par value,9%, noncumulative preferred stock and1,184,700shares of no-par common stock. The corporation assigned a $5stated value to the common stock. At December 31, 2014, the ledger contained the following balances pertaining to stockholders equity.

Preferred Stock	$164,900
Paid-in Capital in Excess of Par ValuePreferred Stock	21,610
Common Stock	2,090,000
Paid-in Capital in Excess of Stated ValueCommon Stock	1,744,000
Treasury Stock (5,170common shares)	67,210
Retained Earnings	84,500

The preferred stock was issued for $186,510cash. All common stock issued was for cash. In November5,170shares of common stock were purchased for the treasury at a per share cost of $13. No dividends were declared in 2014.

please provide the journal entries for the following.

(1)	Issuance of preferred stock for cash.
(2)	Issuance of common stock for cash.
(3)	Purchase of common treasury stock for cash.

as well as apartial balance sheet for December 31st