Alpha Sounds Corp., an electric guitar retailer, was organized by Michele Kirby, Paul Glenn, and Gretchen Northway. The charter authorized 450,000 shares of common stock with a par of $35. The following transactions affecting stockholders' equity were completed during the first year of operations. Journalize the entries to record the transactions. a. Issued 14,000 shares of stock at par to Paul Glenn for cash. Common Stock b. (1) Issued 600 shares of stock at par to Michele Kirby for promotional services provided in connection with the organization of the corporation, and (2) issued 24,000 shares of stock at par to Michele Kirby for cash. (1) - (2)