Diedre CorporationL's balance sheet as of December $31,2016,$ follows

$($Click the icon to view the stockholders' equity section of the balance sheet.$)$

During $2017.$ Diedre Corporation had the following transactions:

$($Click the icon to view the transactions.$)$

Read the requirements

Requirement $1.$ Journalize Diedre's transactions for $2017($Record debits first, then credits Select the explana the first line of the Accounts and Explanations column and leave the remaining cells blank.$)$

Jan $1.$ Issued $110,000$ shares of common stock for $$9$ per share

$\backslash$table$[[$Date$,$Accounts and Explanation,,Debit,Credit$],[$Jan$.1,$Cash,,,$],[$Common Stock Dividend Distributable,$7,,],[$Paid$-$In Capital in Excess of Par$-$Common,,,$],[\sqrt[\phantom{2}]{\text{I}}$scued common stock $at$ nar $,,,]]$

Data table

$\backslash$table$[[\backslash$table$[[$Diedre Corporation$],[$Balance Sheet $($Partial$)],[$December $31,2016]]],[$Stockholders$\text{'}$ Equity$],[$Paid$-$In Capital: $,$