Whispering Winds Corp. has been authorized to issue $20,600$ shares of $$100$ par value, $7\%,$ noncumulative preferred stock and $1,160,000$ shares of no$-$par common stock.

The corporation assigned a $$5$ stated value to the common stock. At December $31,2022,$ the ledger contained the following balances pertaining to stockholders' equity.

$\backslash$table$[[$Preferred Stock,$$156,000$

Please prepare the journal enteries for the following

$1)$issuance of preferred stock for cash

$2)$issuance of common stock for cash

$3)$purchase of common treasury stock for cash

thank you:$)$