Sheridan Corporation's charter authorized issuance of $97,000$ shares of $$10$ par value common stock

and $46,800$ shares of $$50$ par value preferred stock. The following transactions involving the issuance of shares of stock

were completed. Each transaction is independent of the others.

Issued a $$10,500,10\%$ bond payable at par and gave as a bonus one share of preferred stock, which at that time

was selling for $$99$ a share.

Issued $450$ shares of common stock for equipment. The equipment had been appraised at $$6,600$; the seller's

book value was $$6,800.$ The most recent market price of the common stock is $$17$ a share.

Issued $254$ shares of common and $127$ shares of preferred for a lump sum amounting to $$10,900.$ The common

had been selling at $$15$ and the preferred at $$70.$

Issued $190$ shares of common and $48$ shares of preferred for equipmen. The common had a fair value of

$$17$ per share; the equipment has a fair value of $$6,700.$

Record the transactions listed above in journal entry form. $($List all debit entries before credit entries. Do not

round intermediate calculations. Round final answers to $0$ decimal places, e$.$s$.38\mathrm{.}487.$ Credit

account titles are automatically indented when the 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.$)$