During its first year of operations, Cullumber Corporation had the following transactions pertaining to its common stock. Jan. 10 Mar. 1 July Issued 83,900 shares for cash at $7 per share. Issued 5,000 shares to attorneys in payment of a bill for $37,900 for services rendered in helping the company to incorporate. Issued 31,100 shares for cash at $9 per share. 1 Sept. 1 Issued 61,600 shares for cash at $11 per share. Credit Prepare the journal entries for these transactions, assuming that the common stock has a par value of $5 per share. (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.) Date Account Titles and Explanation (a) > > > Debit Credit Prepare the journal entries for these transactions, assuming that the common stock is no-par with a stated value of $2 per share. (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.) Date Account Titles and Explanation > > > Debit