The following independent stock transactions occurred during January 20-- for various corporations:

	a. Issued 5,000 shares of $10 par common stock for $50,000 cash.
	b. Issued 6,000 shares of $10 par common stock for $62,000 cash.
	c. Issued 5,000 shares of no-par common stock for $50,000 cash.
	d. Issued 3,000 shares of no-par common stock for $30,000 cash.
	e. Issued 5,000 shares of no-par common stock with a stated value of $8 per share for $40,000 cash.
	f. Issued 4,000 shares of no-par common stock with a stated value of $8 per share for $32,000 cash.

CHART OF ACCOUNTS

General Ledger

	ASSETS
101	Cash
122	Accounts Receivable
141	Supplies
181	Office Equipment

	LIABILITIES
202	Accounts Payable
219	Wages Payable

	EQUITY
321	Common Stock
322	Paid-In Capital in Excess of Stated Value-Common Stock
322.1	Paid-In Capital in Excess of Par-Common Stock
323	Preferred Stock
324	Paid-In Capital in Excess of Par-Preferred Stock
331	Retained Earnings
333	Cash Dividends
334	Stock Dividends

Prepare general journal entries for these stock transactions. Assume the transactions occurred on January 31.

General Journal Instructions

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GENERAL JOURNAL

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