Probleme $2$

During its first year of operations. Criswell Inc, completed the following transactions relating to shareholders"

Jamary $5$: Issued $300,000$ of its common shares for $$8$ per share.

Mamwary $15$: Issued $3,000$ preferred shares at $$110$ per share.

February $12$: Known cash price of $$310,000.$

Record the above transactions in general journal form.