Stock transaction for corporate expansion

Pulsar Optics produces medical lasers for use in hospitals. The accounts and their balances appear in the ledger of Pulsar Optics on April $30$ of the current year as follows:

Preferred $4\%$ Stock, $$75$ par $(400,000$ shares authorized, $140,000$ shares issued$)$ $$10,500,000$

Paid$-$In Capital in Excess of Par$-$Preferred Stock $2,100,000$

Common Stock, $$100$ par $(800,000$ shares authorized, $200,000$ shares issued$)20,000,000$

Paid$-$In Capital in Excess of Par$-$Common Stock $,1,600,000$

Retained Earnings

$40,000,000$

Oct. $9.$ Borrowed $$10,000,000$ from St$.$ Peter City Bank, giving a $4\%$ mortgage note.

Oct. $17.$ Issued $65,000$ shares of preferred stock, receiving $$80$ per share in cash.

Oct. $28.$ Issued $80,000$ shares of common stock in exchange for land and a building, according to the plan.

Required:

Journalize the entries to record the October transactions.

If an amount box does not require an entry, leave it blank.