During its first year of operations, Sarasota Corporation had the following transactions pertaining to its common stock. Jan. 10 Issued 80,400 shares for cash at $7 per share. Mar. 1 Issued 5,000 shares to attorneys in payment of a bill for $36,500 for services rendered in helping the company to incorporate. Issued 33,000 shares for cash at $9 per share. July 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 Debit Credit (a) 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