Brief Exercise 15-4 Martinez Inc. sells 1,350 common shares on a subscription basis at $69 per share on June 1 and accepts a 46% down payment. On December 1, Bonata collects the remaining 54% and issues the shares. Prepare the company's journal entries. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)