During its first year of operations, Kingbird, Inc. had these transactions pertaining to its common stock. Jan. 10 Issued 37,000 shares for cash at $5 per share. July 1 Issued 71,500 shares for cash at $10 per share. Journalize the transactions, assuming that the common stock has a par value of \$5 per share. (Record joumal entries in the order presented in the problem. Credit occount titles are outomatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount tities and enter O for the omounts)