During its first year of operations, Carla Vista Corporation had the following transactions pertaining to its common stock.

Jan. $10$ "Issued $69,000$ shares for cash at $$6$ per share.

July $1$ Issued $59,000$ shares for cash at $$9$ per share.

$($a$)$

Journalize the transactions, assuming that the common stock has a par value of $$6$ per share. $($Record journal entries in the order presented in the problem. List all debit entries before credit entries. Credit account titles are automatically indented when the 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.$)$

Date

Account Titles and Explanation

Debit

Credit