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Metlock Corporation was organized on January 1,2025 . It is authorized to issue 10,900 shares of 8%,$100 par value preferred stock, and 507,800 shares of no-par common stock with a stated value of $1 per share. The following stock transactions were completed during the first year. Jan. 10 Issued 80,990 shares of common stock for cash at $7 per share. Mar. 1 Issued 5,280 shares of preferred stock for cash at $110 per share. Apr. 1 Issued 24,410 shares of common stock for land. The asking price of the land was $90,500; the fair value of the land was $80,990. May 1 Issued 80,990 shares of common stock for cash at $9 per share. Aug. 1 Issued 10,900 shares of common stock to attorneys in payment of their bill of $53,200 for services rendered in helping the company organize. Sept. 1 Issued 10,900 shares of common stock for cash at $11 per share. Nov. 1 Issued 1,090 shares of preferred stock for cash at $114 per share. Prepare the journal entries to record the above transactions. (List all debit entries before credit entries. 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. Record entries in the order displayed in the problem statement.)