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a. Sales on account were $940 and related cost of goods sold was $520. b. Issued 7,000 shares of $1 par value stock for $70,000 cash. Journal entry worksheet Note: Eriter debits before credits. Prepare journal entries for each transaction listed below. Note: If no entry is requlred for a transactlon/event, select "No Journal entry required" In the flrst account fleld. a. Sales on account were $940 and related cost of goods sold was $520. b. Issued 7,000 shares of $1 par value stock for $70,000 cash. Journal entry worksheet Record the cost of goods sold of $520 related to the sales. Note: Enter debils before credits. Prepare joumal entries for each transaction listed below. Note: If no entry is requlred for a transactlon/event, select "No Journol entry requlred" In the flrst account fleld. a. Sales on account were $940 and related cost of goods sold was $520. b. Issued 7.000 shares of $1 par value stock for $70,000cash Journal entry worksheet Issued 7,000 shares of $1 par value stock for $70,000 cash. Notet Enter debits before credits