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Instructions X Caswell Corporation is authorized to issue 10,000 shares of common stock on December 31. It sells 6,000 shares at $17 per share. Required: Record the sale of the common stock, given the following independent assumptions: 1. The stock has a par value of $10 per share. 2. The stock is no-par stock, but the board of directors has assigned a stated value of $8 per share. 3. The stock has no-par and no stated value.X Chart of Accounts Caswell Corporation General Ledger ASSETS REVENUE 111 Cash 411 Sales Revenue 121 Accounts Receivable 141 Inventory EXPENSES 152 Prepaid Insurance 500 Cost of Goods Sold 181 Equipment 511 Insurance Expense 198 Accumulated Depreciation 512 Utilities Expense 521 Salaries Expense LIABILITIES 532 Bad Debt Expense 211 Accounts Payable 540 Interest Expense 231 Salaries Payable 541 Depreciation Expense 250 Unearned Revenue 559 Miscellaneous Expenses 261 Income Taxes Payable 910 Income Tax Expense EQUITY 311 Common Stock 320 Additional Paid-in Capital on Common Stock 331 Retained EarningsGeneral Journal X Record the sale of the common stock, given the following independent assumptions on December 31: 1. The stock has a par value of $10 per share. General Journal Instructions PAGE 1 GENERAL JOURNAL DATE ACCOUNT TITLE POST. REF. DEBIT CREDIT 1 22. The stock is no~par stock, but the board ofdirecfors has assigned a stated value of $8 per share. General Jouma.' Instructions GENERAL JOURNAL n 11- _1__|_a___ __ _______1.__ _;_4__|.._:___ 3. The stock has no-par and no stated value. General Journal Instructions PAGE 1 GENERAL JOURNAL DATE ACCOUNT TITLE POST. REF. DEBIT CREDIT 1