Whispering Corporation was organized on January $1,2025.$ It is authorized to issue $10,600$ shares of $8\%,$ $$100$ par value preferred stock, and $538,200$ shares of no$-$par common stock with a stated value of $$1$ per share. The following stock transactions were completed during the first year.

Jan. $10$ Issued $80,710$ shares of common stock for cash at $$7$ per share.

Mar. $1$ Issued $6,000$ shares of preferred stock for cash at $$113$ per share.

Apr. $1$ Issued $24,600$ shares of common stock for land. The asking price of the land was $$91,730$; the fair value of the land was $$80,710.$

May $1$ Issued $80,710$ shares of common stock for cash at $$9$ per share.

Aug. $1$ Issued $10,600$ shares of common stock to attorneys in payment of their bill of $$48,100$ for services rendered in helping the company organize.

Sept. $1$ Issued $10,600$ shares of common stock for cash at $$11$ per share.

Nov. $1$ Issued $990$ shares of preferred stock for cash at $$117$ per share.

Prepare the journal entries to record the above transactions. $($List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. Record entries in the order displayed in the problem statement.$)$