During its first year of operations, Swifty Corporation had these transactions pertaining to its common stock. Jan. 10 July 1 Issued 27,100 shares for cash at $6 per share, Issued 60,500 shares for cash at $7 per share. (a) (b) Journalize the transactions, assuming that the common stock has a par value of $6 per share. Journalize the transactions, assuming that the common stock is no-par with a stated value of $3 per share. mint fenntamed No. Date Account Titles and Explanation Debit Credit (a) (6)