May 10 CodeInc. paid $17,000 in accounting and legal fees tied to the issuance of shares. Sept 23 CodeInc. issued 2,000 common and 1,000 preferred shares for a total of $200,000. The company was unable to estimate a fair value of the preferred shares, however the value of common share is $52 per share. Nov 28 CodeInc. has offered their senior manager a compensation incentive which entails the opportunity to purchase 500 common shares for $52, to be paid by December 31, 2024. The manager has accepted and signed a note payable. You do not need to account for interest. The shares were issued immediately