During its first year of operations. Novak Corp. had these transactions pertaining to its common stock. Jan. 10 issued 26,000 shares for cash at $5 per share. July 1 issued 55.000 shares for cash at $8 per share. (a) Journalize the transactions, assuming that the common stock has a par valuc of $5 per share. (b) Journalize the transactions, assuming that the common stock is no-par with a stated value of $1 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, List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter O for the amounts