Answers
| No. | Account Titles and Explanation | Debit | Credit |
| (a) | No Journal entry | ||
| (b) | Land | 290000 | |
| Common Stock | 85000 | ||
| Paid in capital in excess of stated value-Common Stock | 205000 | ||
| (c) | Cash (5500*110) | 605000 | |
| Preferred stock | 550000 | ||
| Paid in capital in excess of par-Preferred stock | 55000 | ||
| (d) | Attorney's fees (170*55) | 9350 | |
| Common Stock | 1700 | ||
| Paid in capital in excess of stated-Common Stock | 7650 |
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