On February 13, Epperson Company issue for cash 90,000 shares of no-par common stock (with a stated value of $105) at $120. On September 9, Epperson issued at par 30,000 shares of 1%, $50 par preferred stock at par for cash. On November 23, Epperson issued for cash 8,500 shares of 1%, $65 par preferred stock at $70. Required: Journalize the entries to record the February 13, September 9 and November 23 transactions.