During its first year of operations, Whispering Winds Corp. had these transactions pertaining to its common stock. Jan. 10 Issued 26,600 shares for cash at $5 per share. July 1 Issued 58,000 shares for cash at \$7 per share. (a) Journalize the transactions, assuming that the common stock has a par value of $5 per share. (b) Journalize the transactions, assuming that the common stock is no-par with a stated value of \$1 per share. (Record journal entries in the order presented in the problem. Credit account titles are automatically indented when amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter Ofor the amounts.) No. Date Account Titles and Explanation (a) Cash Common Stock Cash Common Stock Paid-in Capital in Excess of Par-Common Stock (b) Debit 133000 Credit 1330C 406000 44060017400 Cash Common Stock Paid-in Capital in Excess of Par-Common Stock Cash Common Stock Paid-in Capital in Excess of Par-Preferred Stock