Prepare a Journal Entry for Each of the Following Transactions

Prepare a journal entry for each of the following transactions.
a_Masters Corporation sells 10,000 common shares for $13.25 per share.
b_Masters Corporation sells 5,000 shares of $5,cumulative preferred shares for $55 per share.
c_Received a building with a market value of $160,000,and issued 6,400 common shares in exchange.
d_Masters Corporation reports a net income for the current year of $56,000.Prepare the entry to close the income summary account.
$$\begin{array} { | c | c | c | c | } \hline \text { Date } & \text { Accounts } & \text { Debit } & \text { Credit } \\\hline & & & \\\hline & & & \\\hline & & & \\\hline & & & \\\hline & & & \\\hline & & & \\\hline & & & \\\hline & & & \\\hline\end{array}$$