During its first year of operations, Marin Corporation had the following transactions pertaining to its common stock. Jan. 10 Issued 83,700 shares for cash at $7 per share. Mar. 1 July Issued 5,000 shares to attorneys in payment of a bill for $37,000 for services rendered in helping the company to incorporate. Issued 32,100 shares for cash at $9 per share. 1 Sept. 1 Issued 63,100 shares for cash at $11 per share. Prepare the journal entries for these transactions, assuming that the common stock has a par value of $5 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 O for the amounts.) Date Account Titles and Explanation Jan. 10 Cash Common Stock Paid-in Capital in Excess of Par - Common Stock Mar. 1 Organization Expense Common Stock Paid-in Capital in Excess of Par - Common Stock July 1 Cash Common Stock Paid-in Capital in Excess of Par - Common Stock Sept. 1 Cash Common Stock Paid-in Capital in Excess of Par - Common Stock Debit 585,900 37,000 288,900 694,100 Credit 418,500 167,400 25,000 12,000 160,500 128,400 315,500 378,600 Prepare the journal entries for these transactions, assuming that the common stock is no-par with a stated 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 O for the amounts.) Date Account Titles and Explanation Debit Credit