During its first year of operations, Zhang's Electronics Incorporated completed the following transactions relating to shareholders' equity.

January $5$: Issued $2,200,000$ shares of common stock for $$23$ per share.

February $12$: Issued $18,000$ shares of common stock to accountants for $$414,000$ of professional services.

The articles of incorporation authorize $5,000,000$ shares of common stock with a par of $$1$ per share and $1,000,000$ preferred shares with a par of $$100$ per share.

Required:

Record the above transactions in general journal form.

Note: If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.

$1$ Issued $2,200,000$ shares of common stock for $$23$ per share.

$2$ Issued $18,000$ shares of common stock to accountants for $$414,000$ of professional services.

Note : $=$ journal entry has been entered