During its first year of operations, Culver Corporation had these transactions pertaining to its common stock Jan. 10 Issued 26,800 shares for cash at $4 per share July 1 Issued 59,000 shares for cash at $7 per share. (a) Journalize the transactions, assuming that the common stock has a par value of $4 per share (b) Journalize the transactions, assuming that the common stock is no-par with a stated value of $1 per share Record journal entries in the arder presented in the problem. Credit account tities are automatically indented when amount is entered. Do not indent manually. If mo entry is required, select "No Entry" for the account tities and enter 0 for the amounts.)