Whispering Winds Deck System Corporation is a public company whose shares are actively traded on the Toronto Stock Exchange. The following transactions occurred in 2020:

Jan. 1		The company was granted a charter that authorizes the issuance of an unlimited number of common shares, and 244,000 preferred shares that entitle the holder to a $3 per share annual dividend.
Jan. 10		Issued 15,300 common shares to the founders of the corporation for land that has a fair value of $459,000.
Mar. 10		Issued 4,000 preferred shares for cash for $100 per share.
Apr. 15		Issued 110 common shares to a car dealer in exchange for a used vehicle. The asking price for the car is $6,000. At the time of the exchange, the common shares are selling at $60 per share.
Aug. 20		Decided to issue shares on a subscription basis to select individuals, giving each person the right to purchase 250 common shares at $60 per share. Forty individuals accepted the companys offer and agreed to pay 10% down and the remainder in three equal monthly instalments starting in February 2021.
Oct. 11		Issued 3,000 common shares and 600 preferred shares for a lump sum of $216,100 cash. At the time of sale, both the common and preferred shares were actively traded. The common shares were trading at $53 each; the preferred shares at $105 each.
Dec. 31		Declared cash dividends totalling $27,500, payable on January 31, 2021, to holders of r

(a) Prepare the general journal entries to record the transactions. (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. Round answers to 0 decimal places, e.g. 5,275. Do not round intermediate calculations.)