additional 200,000 shares of $20 par common stock for cash at $46 per share. a. Hilustrate the effects on the accounts and finandal statements of the January it transaction, If no account or activity is affected, select "No effect" from the dropdown list and leave the corresponding number entry box blank. Enter account decreases and cash outflows as negative amounts. filustrate the effects on the accounts and finandial statements of the May at transaction. If no account or activity is affected, select "No elfect" from the dropdown list and leave the corresponding number entry box blank. Enter account decreases and cash outilows as negative amounts. b. What is the total amount invested (total paid-in capital) by the stockholders as of May 31