Analyzing and Identifying Financial Statement Effects of Stock Issuances During the current year, Austin Company, (a) issues 9,600 shares of $50 par value preferred stock at $84 cash per share and (b) issues 22,800 shares of $1 par value common stock at $10 cash per share. Indicate the financial statement effects of these two issuances using the financial statement effects template. Note: For each account category, indicate the appropriate account name. Enter "N/A" for any account category that is not used for a given transaction. Note: Indicate a decrease in an account category by including a negative sign with the amount. Contrib. Capital Earned Capital Revenues 0 0 0 Transaction Cash Asset Noncash Assets Balance Sheet Liabilities (a) Issuance of preferred stock 0 0 0 Preferred Stock Income Statement Expenses - Net Income 0 = 0 0 (b) Issuance of common stock 0 0 0 0 0 0 0 0 Common Stock 0