Issuing stock  Susie Systems completed the following stock issuance transactions:

May 19

Issued 2,000 shares of $1 par common stock for cash of $9.50 per share.

Jun 3

Sold 300 shares of $3, no par preferred stock for $15,000 cash.

11

Received equipment with market value of $78,000. Issued 3,000 shares of the $1 par common stock in exchange.

Requirements

1. Journalize the transactions. Explanations are not required.

2. How much paid in capital did these transactions generate for Susie Systems?