Seles Corporations charter authorized issuance of 101,800 shares of $10 par value common stock and 51,500 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 $14,200, 8% bond payable at par and gave as a bonus one share of preferred stock, which at that time was selling for $106 a share.

2. Issued 670 shares of common stock for equipment. The equipment had been appraised at $7,390; the sellers book value was $6,300. The most recent market price of the common stock is $16 a share.

3. Issued 405 shares of common and 80 shares of preferred for a lump sum amounting to $11,530. The common had been selling at $14 and the preferred at $66

4. Issued 215 shares of common and 48 shares of preferred for equipment. The common had a fair value of $16 per share; the equipment has a fair value of $7,370.

Record the transactions listed above in journal entry form. (Round answers to 0 decimal places, e.g. $38,487. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)