CP 113 Essential Financial Service Corp. was incorporated on January 1, 2019 to prepare business plans for small enterprises seeking bank financing.

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CP 11-3 Essential Financial Service Corp. was incorporated on January 1, 2019 to prepare business plans for small enterprises seeking bank financing Required: Prepare journal entries to record the following transactions on January 2, 2019: 1. Received an incorporation charter authorizing the issuance of an unlimited number of shares of no par-value, voting, common stock and 10,000 shares of 4%, no-par value, non-voting preferred stock. 2. Issued in exchang for incorporation coss incurred bysiockholders 10,000 shares of common stock at stated value of $1 each Issued for cash 1,000 shares of preferred stock at stated value of $3 each 3. CP 11-3 1. Authorization of stock issue: Date Description PR Credit 2. Issue of 10,000 shares of common stock: Date Description PR Debit Credit 3. Issue of 1,000 shares of preferred stock: Date Description PR Debit Credit