2. (9 points) During its first year of operations, Sous Corporation entered into the following transactions relating to shareholders' equity. The articles of incorporation authorized the issue of 8 million common shares, $1 par per share, and 1 million preferred shares, $50 par per share. On February 13, Sous sold 80,000 of its common shares and 4,000 preferred shares for a total of $945,000. Prepare the journal entry. Debit Account Credit Account Debit Amount Credit Amount