During its first year of operations, Mona Corporation had these transactions pertaining to its common stock Jan. 10 Issued 30,000 shares for cash at $5 per share. Issued 60,000 shares for cash at $7 per share. July 1 (a) Prepare a tabular summary to record the transactions, assuming that the common stock has a par value of $5 per share. (If a transaction causes a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign for parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.) Assets Liabilities Paid-in-Capital + PIC in Excesi Cash Common Stock Jan. 10 $ $ $ $ July 1