Sheridan Company had the following transactions.

$1$ Issued $5,900$ shares of common stock with a stated value of $$10$ for $$133,000.$

$2.$ Issued $2,200$ shares of $$100$ par preferred stock at $$108$ for cash.

Prepare the journal entries to record the above stock transactions. $($List all debit entries before credit entries. Credit account titles ar qutomatically indented when the amount is entered. Do not indent manually.$)$