Whispering Corporation's charter authorized issuance of $91,000$ shares of $$10$ par value common stock and $53,700$ shares of $$50$ par value preferred stock. The following transactions involving the issuance of shares of stock were completed. Each transaction is independent of the others.

Issued a $$10,500,9\%$ bond payable at par and gave as a bonus one share of preferred stock, which at that time was selling for $$107$ a share.

Issued $470$ shares of common stock for equipment. The equipment had been appraised at $$6,700$; the seller's book value was $$6,800.$ The most recent market price of the common stock is $$17$ a share.

Issued $258$ shares of common and $129$ shares of preferred for a lump sum amounting to $$9,800.$ The common had been selling at $$15$ and the preferred at $$70.$

Issued $180$ shares of common and $53$ shares of preferred for equipment. The common had a fair value of $$17$ per share; the equipment has a fair value of $$7,000.$

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.$)$