During its first year of operations, Splish Brothers inc. had these transactions pertaining to its common stock. Jan. 10 Issued 41,500 shares for cash at $6 per share. fuly 1 issued 71,500 shares for eash at $9 per share. (a) Journalize the transactions, assuming that the common stock has a par value of $6 per share. (Record joumal entries in the order presented in the problem. Credit account titles are outomatically indented when amount is entered. Do not indent manuaily. If no entry is required, select "No Entry" for the account tittes and enter Ofor the amounts)