Whispering Winds Corporation was organized on January 1, 2022. It is authorized to issue 12,500 shares of 8%,$100 par value preferred stock, and 513,000 shares of no-par common stock with a stated value of $2 per share. The following stock transactions were completed during the first year. Jan. 10 Issued 78,000 shares of common stock for cash at $4 per share. Mar. 1 Issued 5.750 shares of preferred stock for cash at $110 per share. Apr. 1 Issued 23,000 shares of common stock for land. The asking price of the land was $94,000. The fair value of the land was $80,500. May 1 Issued 81,500 shares of common stock for cash at $4.25 per share. Augh. 1 Issued 10,500 shares of common stock to attorneys in payment of their bill of $42,000 for services performed in helping the company organize. Sept. 1 Issued 11,500 shares of common stock for cash at $6 per share. Nov. 1 lssued 3,000 shares of preferred stock for cash at $108 per share. (a) Journalize the transactions. (Uist all debit entries before credit entries. Record journal entries in the order presented in the problem. Credit account titles are outomaticolly indented when amount is entered. Do not indent manually J