2. Rubin Corporation is authorized to issue 500,000 shares of $2 stated value common stock and 2,000 shares of $100 par value, 8 percent preferred stock. The following related stock transactions took place during the year.

Apr.	15		Issued 30,000 shares of common stock to an attorney for a bill of $90,000 in connection with the organization of the corporation.
	25		Issued 1,000 shares of preferred stock at par for cash.
	27		Issued 50,000 shares of common stock in exchange for land for a plant site valued at $100,000. The shares were selling in the market for $8 per share.
May	1		Issued 90,000 shares of common stock for $540,000 in cash.

Required: Prepare entries in journal form without explanations to record the above transactions