During its first year of operations, Waterway Corporation had the following transactions pertaining to its common stock. Jan. Issued 82,700 shares for cash at $7 per share. 10 Mar. 1 July 1 Sept. 1 Issued 5,000 shares to attorneys in payment of a bill for $36,700 for services rendered in helping the company to incorporate. Issued 33,400 shares for cash at $9 per share. Issued 61,500 shares for cash at $11 per share. Prepare the journal entries for these transactions, assuming that the common stock has a par value of $4 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 Jan. 10 Cash Common Stock Paid-in Capital in Excess of Par-Common Stock Mar. 1 Organization Expense Common Stock Paid-in Capital in Excess of Par-Common Stock July 1 Cash Common Stock Debit Credit 578900 330800 248100 36700 20000 16700