Aug 9 Issued 10,000 shares of $5.00 par common stock for cash of $12.00 per share.
Nov 3 Issued 1,000 shares of $4,00 no par preferred stock for $49,000 cash.
11 Received inventory valued at $14,000 and equipment with market value of $11,000 for 3,900 shares of the $5.00 par common stock.

I have a book that is suppose to explain how to do the second entry yet it fails to show how they are suppose to balance on that entry.