Verdero Company is authorized to issue 100,000 shares of $2 par value common stock. Verdero has the following transactions:

(a) Issued 20,000 shares at $30 per share; received cash.

(b) Issued 250 shares to attorneys for services in securing the corporate charter and for preliminary legal costs of organizing the corporation. The value of the services was $9,000.

(c) Issued 300 shares, valued objectively at $10,000, to the employees instead of paying them cash wages.

(d) Issued 12,500 shares of stock in exchange for a building valued at $295,000 and land valued at $80,000. (The building was originally acquired by the investor for $250,000 and has $100,000 of accumulated depreciation; the land was originally acquired for $30,000.)

(e) Received cash for 6,500 shares of stock sold at $38 per share.

(f) Issued 4,000 shares at $45 per share; received cash.

Make the journal entries necessary for Verdero Company to record each transaction.