Answer:
Jan 22	
Dr Cash 600,000	
Cr Common stock 600,000
Feb 14	
Dr Cash 150,000	
Cr Preferred stock 150,000
Aug 30
Dr Cash 1,350,000	
Cr Preferred stock 1,250,000
Cr Paid in capital excess of par preferred stock 100,000
Explanation:
Muir Corporation Journal entries 
Date	Accounts	Debit	Credit
Jan 22	
Dr Cash (20,000*30)	600,000	
Cr Common stock 600,000
Feb 14	
Dr Cash (3000*50)	150,000	
Cr Preferred stock 150,000
Aug 30
Dr Cash (25,000*54)	1,350,000
 
Cr Preferred stock (25,000*50) 1,250,000
Cr Paid in capital excess of par preferred stock 100,000