Blue Spruce Corp, began operations on April 1 by issuing 53,300 shares of $4 par value common stock for cash at $14 per share. In addition, Blue issued 3,400 shares of $i par value preferred stock for $6 per share. Prepare a tabular summary to record the issuance of the common and preferred shares. (If a transaction causes a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.) Assets Liabilities Stockholders' Equity Paid-in-Capital Retained Earnings Cash + Common Stock PIC in Excess of Par Com. + Pref. Stock PIC in Excess of Par Pref. RevenueExpenseDividend Apr. 1s Apr. 1