Work Piace Products ing, a wholesaler af office products, Was organized on July 1 of the current year, with an authorization of 30,000 shaves of prelerred 2% stock, $100 ear and 500,000 shares of $10 par common stock. The folowing solected transactions were completed during the frst year of coerabons. July 1 Issued 212.000 shares of common stock at par for cash. 1 Issued 300 shaves of common stock at par to an attamey in payment of legal fees for organixing the corporation. Aug 7. Issued 66,400 shares of common stock in exchange for land, bulidinga, and equpment with fair market prices of $148,100,5521,840 and $166,700 respectively. Sept. 20. issued 15,000 shares of preferred stock at $108 for cash. Jownaize the transactions. Aefer fo the Chart of Accoun's for exact warding of account bles