How apply this in a Journal?STOCK SUBSCRIPTIONS Juneau & Associateshad the following stock transactions during the year: 

(a) Received subscriptions for 100,000 shares of $1 par common stock for $105,000. 

(b) Received subscriptions for 5,000 shares of $15 par, 8% preferred stock for $80,000. 

(c) Received a payment of $55,000 on the common stock subscription. 

(d) Received a payment of $40,000 on the preferred stock subscription. 

(e) Issued 40,000 shares of $1 par common stock in exchange for a truck with a fair market value of $48,000. 

(f) Received the balance in full for the common stock subscription and issued the stock. 

(g) Received the balance in full for the preferred stock subscription and issued the stock.