Windsor Corporation was organized on January 1, 2025. It is authorized to issue 10,100 shares of 8%, $100 par value preferred stock, and 541,900 shares of no-par common stock with a stated value of $1 per share. The following stock transactions were completed during the first year. Jan. 10 Issued 80.150 shares of common stock for cash at $6 per share. Mar. 1 Issued 5,240 shares of preferred stock for cash at $111 per share. Apr. 1 Issued 24,860 shares of common stock for land. The asking price of the land was $90,530; the fair value of the land was $80.150. May 1 Issued 80.150 shares of common stock for cash at $9 per share. Aug. 1 Issued 10.100 shares of common stock to attorneys in payment of their bill of $54.900 for services rendered in helping the company organize. Sept. 1 Issued 10, 100 shares of common stock for cash at $11 per share. Nov. 1 Issued 1,070 shares of preferred stock for cash at $120 per share. Prepare the journal entries to record the above transactions