During its first year of operations, Pronghorn Corp had these transactions pertaining to its common stock.

Jan. 10Issued26,200shares for cash at $4per share.July 1Issued56,000shares for cash at $7per share. (a)Journalize the transactions, assuming that the common stock has a par value of $4per share.(b)Journalize the transactions, assuming that the common stock is no-par with a stated value of $1per share