The following transactions relate to the stockholders' equity transactions of Lindsay Corporation for its initial year of existence. (a) Jan. 7 Articles of incorporation are filed with the state. The state authorized the issuance of 10,000 shares of $50 par value preferred stock and 200,000 shares of $10 par value common stock. (b) Jan. 28 40,000 shares of common stock are issued for $14 per share. (c) Feb. 3 80,000 shares of common stock are issued in exchange for land and buildings that have an appraised value of $250,000 and $1,000,000, respectively. The stock traded at $15 per share on that date on the over-the-counter market. (d) Feb. 24 2,000 shares of common stock are issued to Shane and Winston, Attorneys-at-Law, in payment for legal services rendered in connection with incorporation. The company charged the amount to organization costs. The market value of the stock was $16 per share. (e) Sep. 12 Received subscriptions for 10,000 shares of preferred stock at $53 per share. A 40 percent down payment accompanied the subscriptions. The balance is due on October 1. (f) Oct. 1 Received the final payment for 10,000 shares of preferred stock. Prepare journal entries to record the foregoing transactions. Identify the entries by letter (a - f)