Whispering Winds Corp. had the following transactions during the current period.

Mar. $2$ Issued $5,800$ shares of $$5$ par value common stock to attorneys in payment of a bill for $$34,800$ for services performed in helping the company to incorporate.

June $12$ Issued $60,500$ shares of $$5$ par value common stock for cash of $$378,125.$

July $11$ Issued $1,300$ shares of $$100$ par value preferred stock for cash at $$108$ per share.

Nov. $28$ Purchased $1,900$ shares of treasury stock for $$76,000.$

Journalize the transactions. $($Record journal entries in the order presented in the problem. Credit account titles are automatically indented when 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.$)$