12 A- A A A Record the following transactions in general journal format for the ABC Corporation. ABC is authorized to sell 100,000 shares, S5 par value common stock. During the current year, the following transactions occurred Jan. 3 Paid cash for attorney expenses incurred with incorporation valued at $10,000. Jan 15 Declared a 52 cash dividend to be paid January 30 to shareholders of record as of January 20 5 words ** 988 4 307 9 O A & 7 8 * % 5 6 3 O 2 Y Y U T 70 W E K J H G F 4 S D M M