Shamrock Corporation was organized on January 1, 2020. It is authorized to issue 9,800 shares of 8%, $100 par value preferred stock, and 549,100 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 80,410 shares of common stock for cash at $7 per share.
Mar. 1 Issued 5,360 shares of preferred stock for cash at $113 per share.
Apr. 1 Issued 24,880 shares of common stock for land. The asking price of the land was $91,780; the fair value of the land was $80,410.
May 1 Issued 80,410 shares of common stock for cash at $8 per share.
Aug. 1 Issued 9,800 shares of common stock to attorneys in payment of their bill of $46,000 for services rendered in helping the company organize.
Sept. 1 Issued 9,800 shares of common stock for cash at $10 per share.
Nov. 1 Issued 940 shares of preferred stock for cash at $109 per share.

Required:
Journalize the transactions.