a) Journalize the transactions.

b) Post to stockholders' equity accounts.

c) Prepare a partial balance sheet. In other words, prepare the paid-in capital section of stockholders' equity on December 31.

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Whispering Winds Corp. was organized on January 1,2022 . It is authorized to issue 21,800 shares of 7%,$51 par value preferred stock and 466,000 shares of no-par common stock with a stated value of $3 per share. The following stock transactions were completed during the first year. Jan. 10 Issued 73,000 shares of common stock for cash at $6 per share. Mar. 1 Issued 1,260 shares of preferred stock for cash at $56 per share. May 1 Issued 118,000 shares of common stock for cash at $6 per share. Sept. 1 Issued 5,600 shares of common stock for cash at $7 per share. Nov. 1 Issued 3,600 shares of preferred stock for cash at $54 per share. Journalize the transactions. (Record journal entries in the order presented in the problem. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Post to the stockholders' equity accounts. (Post entries in the order of journal entries prese Paid-in Capital in Excess of Par-Preferred Stock Paid-in Capital in Excess of Par-Preferred Stock Paid-in Capital in Excess of Stated Value-Common Stock rrepare tne paa-n capital section or stocknoders equity at vecernder 51, LU . WHISPERING WINDS CORPORATION Balance Sheet (Partial) December 31, 2020 Whispering Winds Corp. was organized on January 1,2022 . It is authorized to issue 21,800 shares of 7%,$51 par value preferred stock and 466,000 shares of no-par common stock with a stated value of $3 per share. The following stock transactions were completed during the first year. Jan. 10 Issued 73,000 shares of common stock for cash at $6 per share. Mar. 1 Issued 1,260 shares of preferred stock for cash at $56 per share. May 1 Issued 118,000 shares of common stock for cash at $6 per share. Sept. 1 Issued 5,600 shares of common stock for cash at $7 per share. Nov. 1 Issued 3,600 shares of preferred stock for cash at $54 per share. Journalize the transactions. (Record journal entries in the order presented in the problem. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Post to the stockholders' equity accounts. (Post entries in the order of journal entries prese Paid-in Capital in Excess of Par-Preferred Stock Paid-in Capital in Excess of Par-Preferred Stock Paid-in Capital in Excess of Stated Value-Common Stock rrepare tne paa-n capital section or stocknoders equity at vecernder 51, LU . WHISPERING WINDS CORPORATION Balance Sheet (Partial) December 31, 2020