During its first year of operations, Marin Company had the following transactions pertaining to its common stock Jan. 5 Aug. 1 Sept. 20 Dec. 19 Issued 55,000 shares for cash at $5 per share. Issued 20,000 shares for cash at s9 per share. Issued 5,000 shares and paid $50,000 in cash to a vendor in exchange for computers. The list price of the computers totaled $105,000 Issued 39,000 shares for cash at $10 per share. Prepare the journal entries for these transactions, assuming that the common stock has a par 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 0 for the amounts.) Debit Credit Account Titles and Explanation 5 Cash Common Stock Date Jan. 5 Paid-in Capital in Excess of Par Common Stock Aug. 1 Cash Common Stock Paid-in Capital in Excess of Par - Common Stock