During its first year of operations, Indigo Corporation had these transactions pertaining to its common stock. Jan. 10 Issued 27,000 shares for cash at $4 per share. July 1 Issued 60,000 shares for cash at $9 per share. (a) Prepare a tabular summary to record the transactions, assuming that the common stock has a par value of $4 per share. Include margin explanations for the changes in revenues and expenses. (If a transaction causes a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.)