During its first year of operations, Concord Corporation had these transactions pertaining to its common stock, Jan. 10 Issued 26,700 shares for cash at $5 per share. July 1 Issued 58,500 shares for cash at $7 per share. (a) Journalize the transactions, assuming that the common stock has a par value of $5 per share. (b) Journalize the transactions, assuming that the commonstock is no-par with a stated value of $1 per share. (Record joumal entries in the order presented in the problem. Credit account titles are automatically indented when amount is entered. Do not Indent manually List all debit entries before credit entries. If no entry is requlred, select "No Entry" for the account tities and enter 0 for the amounts)