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Skysong Corporation's charter authorized issuance of 103,000 shares of $10 par value common stock and 47,400 shares of $50 par value preferred stock. The following transactions involving the issuance of shares of stock were completed. Each transaction is independent of the others. 1. Issued a $9,200,9% bond payable at par and gave as a bonus one share of preferred stock, which at that time was selling for $105 a share. 2. Issued 540 shares of common stock for equipment. The equipment had been appraised at $6,800; the seller's book value was $6,600. The most recent market price of the common stock is $17 a share. 3. Issued 248 shares of common and 124 shares of preferred for a lump sum amounting to $9,700. The common had been selling at $15 and the preferred at $70. 4. Issued 190 shares of common and 46 shares of preferred for equipment. The common had a fair value of $17 per share; the equipment has a fair value of $6,200. Record the transactions listed above in journal entry form. (List all debit entries before credit entries. Do not round intermediate calculations. Round final answers to 0 decimal places, e.g. 38,487. 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.) No. Account Titles and Explanation 1. Cash Discount on Bonds Payable Bonds Payable Preferred Stock Paid-in Capital in Excess of Par - Preferred Stock 2. Equipment Common Stock Paid-in Capital in Excess of Par - Common Stock Debit Credit 9200 105 50 55 3. Cash 9700 Preferred Stock Paid-in Capital in Excess of Par - Preferred Stock Common Stock Paid-in Capital in Excess of Par - Common Stock 4. Equipment 6200 Preferred Stock 2300 Paid-in Capital in Excess of Par - Preferred Stock Common Stock 1900 Paid-in Capital in Excess of Par - Common Stock