Please help prepare journal entries. Current Attempt in Progress Blue Spruce Corp. has been authorized to issue $19,100$ shares of $\backslash (\backslash$$ $100\backslash )$ par value, $\backslash (6\backslash \%\backslash ),$ noncumulative preferred stock and $1,010,000$ shares of no$-$par common stock. The corporation assigned a $\backslash (\backslash$$ $4\backslash )$ stated value to the common stock. At December $31,2025,$ the ledger contained the following balances pertaining to stockholders' equity. The preferred stock was issued for $\backslash (\backslash$$ $161,100\backslash )$ cash. All common stock issued was for cash. In November $3,100$ shares of common stock were purchased for the treasury at a per share cost of $\backslash (\backslash$$ $11\backslash ).$ No dividends were declared in $2025.$

Prepare the journal entries for the following. $($Credit account titles are automatically indented when amount is entered. Do not indent

manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amount in the relevant debit OR credit box.

Entering zero in ALL boxes will result in the question being marked incorrect. List all debit entries before credit entries.$)$

$(1)$ Issuance of preferred stock for cash.

$(2)$ Issuance of common stock for cash.

$(3)$ Purchase of common treasury stock for cash.

No$.$ Account Titles and Explanation

$1]$