Delphian Corporation's balance sheet as of December 31, 2025, follows: View the partial balance sheet. During 2026, Delphian Corporation had the following transactions View the transactions Read the requirements. 13 Requirement 1. Journalize Delphian Corporation's transactions for 2026. (Record debits first, then credits. Select the explanation on the last line of the journal entry table. If no entry is required, select "No entry recorded." on the first line of the Accounts and Explanations column and leave the remaining fields blank.) Jan 1: Issued 10,000 shares of common stock for $10 per share. Date Jan. 1 Cash Accounts and Explanation Common Stock-$1 Par Value Paid-In Capital in Excess of Par-Common Issued common stock at par Debit Credit