Answer:
cash                          27,000,000 debit
        common stock                      3,000,000 credit
        additional paid-in               24,000,000 credit
--feb 12th issued shares--
legal services expense 414,000 debit
        common stock                      46,000 credit
        additional paid-in               368,000 credit
--feb 13th shares issued for legal services--
cash                  990,000 debit
   common stock                  86,000 credit
   additional paid-in CS       688,000 credit
   preferred stock                200,000 credit
   additional paid-in PS           16,000 credit
--february 13th issuance of common and preferred shares--
equipment           3,808,000 debit
        common stock                  375,000 credit
       additional paid-in CS      3,433,000 credit 
--issuance of shares in exchange of equipment--
Explanation:
Feb 12th 
cash proceeds: 3,000,000 x $9 = 27,000,000
common stock: 3,000,000 x $1 =    3,000,000
additional paid-in                            24,000,000
Feb 13th
as the market value of the shares is 9 dollars we recognize this to valued the shares issued for legal services:
46,000 x 9 = 414,000
46,000 x 1  =   46,000
additional      368,000
Feb 13th
we calculate the preferred stock value based on the price of the common shares
total:                                          990,000
common shares: 89,000 x 9 = (774,000)
preferred shares:                      216,000
now we calculate the additional paid-in:
additional on common shares: 86,000 x 8 = 688,000
preferred shares: 4,000 x 50 = 200,000 
additional on preferred shares:   16,000
the equipment enter the accounting at his value so we calcualte the additional paid in by the difference:
3,808,000 Equipment - 375,000 face value of shares =  3,433,000