Sage Corporation's charter authorized issuance of 96,000 shares of $10 par value common stock and 47,700 shares of $50 preferred stock. The following transactions involving the issuance of shares of stock were completed. Each transaction is independent of the others.

1. Issued a $9,800, 9% bond payable at par and gave as a bonus one share of preferred stock, which at that time was selling for $113 a share.

2. Issued 540 shares of common stock for equipment. The equipment had been appraised at $7,400; the seller's book value was $5,800. The most recent market price of the common stock is $17 a share.

3. Issued 357 shares of common and 95 shares of preferred for a lump sum amounting to $9,700. The common had been selling at $15 and the preferred at $61.

4. Issued 210 shares of common and 47 shares of preferred for equipment. The common had a fair value of $17 per share; the equipment has a fair value of $7,000.

Record the transactions listed above in journal entry form.