Blue Spruce Corp. was organized on January 1,2025. It is authorized to issue 20,700 shares of 5%,$50 par value preferred stock and 473,000 shares of no-par common stock with a stated value of $3 per share. The following stock transactions were completed during the first year. Jan. 10 Issued 66,100 shares of common stock for cash at $6 per share. Mar. 1 Issued 14,700 shares of preferred stock for cash at $52 per share. May 1 Issued 121,500 shares of common stock for cash at $8 per share. Sept. 1 Issued 6,300 shares of common stock for cash at $7 per share. Nov, 1 Issued 4,300 shares of preferred stock for cash at $55 per share. Date Account Titles and Explanation Debit Credit Jan. 10 Cash Common Stock Paid-in Capital in Excess of Par-Common Stock Mar, 1 Cash Preferred Stock Paid-in Capital in Excess of Par-Preferred Stock May 1 Cash Common Stock Paid-in Capital in Excess of Par-Common Stock Sept. 1 Cash Common Stock Common Stock Paid-in Capital in Excess of Par-Common Stock Sept. 1 Cash Common Stock Paid-in Capital in Excess of Par-Common Stock Nov.1 1 Cash Preferred Stock Paid-in Capital in Excess of Par-Preferred Stock Prepare the paid-in capital bortion of the stockholders' equitu section at Deremher 312025 (Fnter acrount name anlv and do not