Prepare a Journal Entry for Each of the Following Transactions

Prepare a journal entry for each of the following transactions.
a_KBM Consulting Inc.sells 2,000 shares of $4,cumulative preferred shares for $70 per share.
b_KBM Consulting Inc.sells 80,000 common shares for $4.50 per share.
c_Received equipment with a market value of $90,000,and issued 12,400 common shares in exchange.
d_KBM Consulting Inc.reports a net income for the current year of $425,000.Prepare the entry to close the income summary account.
$$\begin{array} { | c | c | c | c | } \hline \text { Date } & \text { Accounts } & \text { Debit } & \text { Credit } \\\hline & & & \\\hline & & & \\\hline & & & \\\hline & & & \\\hline & & & \\\hline & & & \\\hline & & & \\\hline & & & \\\hline\end{array}$$