The charter of Evergreen Capital Corporation authorizes the issuance of 900 shares of preferred stock and 1250 shares of common stock. During a two-month period, Evergreen completed the following stock-issuance transactions:

March 23	Issued 230 shares of $4 par value common stock for cash f $15/share.
April 12	Received inventory with a market value of $23000 and equipment with a market value of $20000 for 320 shares of $4 par value common stock.
April 17	Issued 900 shares of 5%, $20 par value preferred stock for $20/share

Write the three general journal entries required to record these stock transactions.