Shamrock Corporation’s charter authorized issuance of 100,000shares of $10 par value common stock and 53,400 shares of $50preferred stock. The following transactions involving the issuanceof shares of stock were completed. Each transaction is independentof the others.

1.		Issued a $9,500, 9% bondpayable at par and gave as a bonus one share of preferred stock,which at that time was selling for $103 a share.
2.		Issued 480 shares of commonstock for equipment. The equipment had been appraised at $7,100;the seller’s book value was $6,700. The most recent market price ofthe common stock is $15 a share.
3.		Issued 358 shares of commonand 90 shares of preferred for a lump sum amounting to $10,200. Thecommon had been selling at $13 and the preferred at $60.
4.		Issued 220 shares of commonand 51 shares of preferred for equipment. The common had a fairvalue of $15 per share; the equipment has a fair value of$6,000.

Record the transactions listed above in journal entry form.(Round Round intermediate calculations to 6 decimalplaces, e.g. 0.546872 and final answers to 0 decimal places, e.g.$38,487. Credit account titles are automatically indented whenamount is entered. Do not indent manually. If no entry is required,select "No Entry" for the account titles and enter 0 for theamounts.

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