During its first year of operations, Larkspur, Inc. had these transactions pertaining to its common stock.

Jan.	10		Issued 41,000 shares for cash at $6 per share.
July	1		Issued 75,000 shares for cash at $9 per share.

Journalize the transactions, assuming that the common stock has a par value of $6 per share. (Record journal entries in the order presented in the problem. 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 0 for the amounts.)