Sheffield Corporation, a private corporation, was organized on February 1, 2023. It is authorized to issue 91,200, $6 noncumulative preferred shares, and an unlimited number of common shares. The following transactions were completed during the first year:

Feb.	10		Issued 72,960 common shares at $4 per share.
Mar.	1		Issued 4,560 preferred shares at $114 per share.
Apr.	1		Issued 20,520 common shares for land. The land's asking price was $91,200 and its appraised value was $82,080.
June	20		Issued 71,136 common shares at $4.50 per share.
July	7		Issued 9,120 common shares to lawyers to pay for their bill of $41,040 for services they performed in helping the company organize.
Sept.	1		Issued 9,120 common shares at $5 per share.
Nov.	1		Issued 912 preferred shares at $120 per share.

Journalize the transactions.