4. Lexington Co. engaged in the following common stock transactions during the year 2021. Prepare journal entries to record these transactions; a. Issued 10,000 shares of $100 par value common stock at 102. (5 points) b. Purchased for cash 2,000 shares of treasury stock at a price of $105 per share. (5 points) c. Reissued for cash 1,000 shares of treasury stock at a price of $103 per share. (5 points) 5. Prepare a Statement of Cash Flow (SC)