A corporation received its charter and began business this year. The company is authorized to issue 500,000 shares of $100 par, 6%, noncumulative, nonparticipating preferred stock, and 1,000,000 shares of no-par common stock. The following selected transactions occurred during this year: 
Prepare journal entries to record these transactions.
Definitions:
Little Talking
The practice of minimal verbal communication, focusing instead on brevity and directness in conversation or negotiation.
Benefits Unimportant
A perspective or situation where the advantages or positive outcomes of a product or service are undervalued or ignored by the customer or client.
Memorized Sales Presentation
A method of selling in which the sales pitch is precisely scripted for the salesperson.
Telephone Selling
The process of engaging potential customers through phone calls with the aim of promoting products or services and securing sales.
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