Pulsar Optics produces medical lasers for use in hospitals, The accounts and their balances appear in the ledger of Pulsar Optics on April jo of the current year as follows: At the annual stockholders' meeting on August 5, the board of directors presented a plan for modemizing and expanding plant operations at a cost of approxirnately $23,600,000. The plan provided (a) that the corporation borrow $10,000,000(b) that $65,000 shares of the unissued preferred stock be issued through an underwriter, and (c) that a building, valued at 3,400,000 and the land on which it is located, valued at 5,000,000 be acquired in accordance with preliminary negotiations by the issuance of 80,000 , shares of common stock. The plan was approved by the stockholders and accomplished by the following transactions: Oct. 9. Borrowed \$10,000,000 from St. Peter City Bank, giving a 4% mortgage note. Oct. 17. Issued 65,000 shares of preferred stock, receiving $80 per share in cash. Oct. 28. Issued 80,000 shares of common stock in exchange for land and a building, according to the plan. Required: Journalize the entries to record the October transactions. If an amount box does not require an entry, leave it blank. Required: Journalize the entries to record the October transactions. If an amount box does not require an entry, leave it blank