Whispering Winds Corp. was organized on January 1, 2025. It is authorized to issue 21,800 shares of 7%, $50 par value preferred stock and 466,000 shares of no-par common stock with a stated value of $3 per share. The following stock transactions were completed during the first year.

Jan.	10		Issued 73,000 shares of common stock for cash at $7 per share.
Mar.	1		Issued 11,800 shares of preferred stock for cash at $54 per share.
May	1		Issued 118,000 shares of common stock for cash at $9 per share.
Sept.	1		Issued 5,600 shares of common stock for cash at $8 per share.
Nov.	1		Issued 3,600 shares of preferred stock for cash at $57 per share.

Journalize each entry.