On January 22, Ireland Corporation issued for cash 12,000 shares of no-par common stock at $25. On February 14, Ireland issued at par value 8,000 shares of preferred 4% stock, $60 par for cash. On August 30, Ireland issued for cash 30,000 shares of preferred 4% stock, $60 par at $63. Journalize the entries to record the January 22, February 14, and August 30 transactions. If an amount box does not require an entry, leave it blank.

Sue peters is the controller at vroom, a car dealership. dale miller recently has been hired as the bookkeeper. dale wanted to attend a class in excel spreadsheets, so sue temporarily took over dale's duties, including overseeing a fund used for gas purchases before test drives. sue found a shortage in the fund and confronted dale when he returned to work. dale admitted that he occasionally uses the fund to pay for his own gas. sue estimated the shortage at $450. what should sue do?