During its first year of operations, Blossom Company had the following transactions pertaining to its common stock. Jan. 10 Issued 71,000 shares for cash at $7 per share. July 1 Issued 38,000 shares for cash at $8 per share. Journalize the transactions, assuming that the common stock has a par value of $7 per share. (Record journal entries in the order presented in the problem. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Journalize the transactions, assuming that the common stock is no-par with a stated value of $1 per share, (Record journal entries in the order presented in the problem. Credit occount titles are automatically indented when 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.)