Ayayai Corp. was organized on January $1,2025.$ It is authorized to issue $20,200$ shares of $6\%,$$$50$ par value preferred stock and $472,000$ shares of no$-$par common stock with a stated value of $$1$ per share. The following stock transactions were complet during the first year.

Jan. $10$ Issued $65,600$ shares of common stock for cash at $$4$ per share.

Mar. $1$ Issued $14,200$ shares of preferred stock for cash at $$52$ per share.

May. $1$ Issued $121,000$ shares of common stock for cash at $$6$ per share.

Sept. $1$ Issued $6,200$ shares of common stock for cash at $$5$ per share.

Nov. $1$ issued $4,200$ shares of preferred stock for cash at $$55$ per share.

Post to the stock holder's' equity accounts. $($Post entries in the order of journal entries posted in the previous part$)$

Preferred Stock

Paid$-$in Capital in Excess of Par$-$Preferred Stock

Common Stock

partial balance sheet as well