Current Attempt in Progress During its first year of operations, Sunland Corporation had the following transactions pertaining to its common stock. Jan. 10 Issued 85,000 shares for cash at $6 per share. Mar. 1 Issued 5,000 shares to attorneys in payment of a bill for $36,100 for services rendered in helping the company to incorporate. July 1 Issued 31,300 shares for cash at $8 per share. Sept. 1 Issued 63,200 shares for cash at $10 per share. (a) Prepare the journal entries for these transactions, assuming that the common stock has a par value of $5 per share. (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 O for the amounts. Record entries in the order displayed in the problem statement.) ate Account Titles and Explanation Debit Credit Paid-in Capital in Excess of Stated Value - Common Stock \begin{tabular}{|r|} \hline \hline 10.000 \\ \hline \hline \end{tabular} 65000 Common Stock 425000 \begin{tabular}{rl||} \hline 1 ex \\ \hline pre \\ \hline \end{tabular} 36100 Common Stock 11100 1 Cash 250400 25000 Common Stock 93900