Shamrock Corporations charter authorized issuance of 103,000 shares of $10 par value common stock and 47,400 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 $9,200, 9% bond payable at par and gave as a bonus one share of preferred stock, which at that time was selling for $105 a share.
2.		Issued 540 shares of common stock for equipment. The equipment had been appraised at $6,800; the sellers book value was $6,600. The most recent market price of the common stock is $16 a share.
3.		Issued 363 shares of common and 110 shares of preferred for a lump sum amounting to $9,700. The common had been selling at $14 and the preferred at $61.
4.		Issued 190 shares of common and 46 shares of preferred for equipment. The common had a fair value of $16 per share; the equipment has a fair value of $6,200.

Record the transactions listed above in journal entry form. (Round Round intermediate calculations to 6 decimal places, e.g. 0.546872 and final 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.)

No.	Account Titles and Explanation	Debit	Credit
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