The following selected transactions occurred during Tio Networks Corporations first year of operations:

2017
Jan.	15	Issued 2,000 common shares to the corporations promoters in exchange for their efforts in creating it. Their efforts are estimated to be worth $31,200.
Feb.	21	13,500 common shares were issued for cash of $15 per share.
Mar.	9	6,000 preferred shares were issued for cash totalling $109,100.
Aug.	15	55,000 common shares were issued in exchange for land, building, and equipment with appraised values of $312,000, $417,000, and $109,000 respectively.

Required: Prepare journal entries. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

a. Record the issue of common shares to promoters.

b. Record the issue of common shares for cash.

c. Record the issue of preferred shares for cash.

d. Record the issue of common shares in exchange for land, building, and equipment.