Wildhorse Corporation's charter authorized issuance of 513,000 shares of $1 par value common stock and 259,000 shares of $100 preferred stock. The following transactions involving the issuance of shares of stock were completed. Each transaction is independent of the others. 1. Issued a $108,000,9% bond payable at par and gave as a bonus ten shares of preferred stock, which at that time was selling for $102 a share. 2. Issued 7,300 shares of common stock for land. The land had been appraised at $86,600; the seller's book value was $55,800. The most recent market price of the common stock is $12 a share. The stock is regularly traded. 3. Issued 5,200 shares of common stock and 50 shares of preferred stock for a lump sum amounting to $65,900. The common stock had been selling at $13 and the preferred stock at $111. 4. Issued 930 shares of common stock and 50 shares of preferred stock for equipment. The common stock had a fair value of $19 per share; the equipment has a fair value of $23,000. Record the transactions listed above in journal entry form. (Round Round intermedlate calculations to 6 decimal places, eg. 0.546872 and final answers to 0 decimal places, eg. $38,487. 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.) No. Account Titles and Explanation 1. Cash Discount on Bonds Payable Preferred Stock Paid-in Capital in Excess of Par - Preferred Stock Bonds Payable 2. Equipment Common Stock Paid-in Capital in Excess of Par - Common Stock 3. Cash Common Stock Paid-in Capital in Excess of Par - Common Stock Preferred Stock Paid-in Capital in Excess of Par - Preferred Stock 4. Equipment Common Stock Paid-in Capital in Excess of Par - Common Stock Preferred Stock Paid-in Capital in Excess of Par - Preferred Stock Debit Credit