Bella Corporation is a local construction company that has in their corporate charter to be authorized to issue 1,000,000 shares of $2 par value common stock. Please prepare the necessary journal entries for the transactions that took place in their first couple months of operations: Jan 1They issued 215,000 shares of common stock for $15 cash per share. Jan 20They exchanged 25,000 shares of common stock for land with a market value of $100,000. Feb 14They exchanged 1,500 shares of common stock for $6,000 of organizational services.