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 $6 per share.
July 1		Issued 58,000 shares for cash at $7 per share.

Prepare a tabular summary to record the transactions, assuming that the common stock has a par value of $6 per share. (If a transaction causes a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.) Assets Liabilities Stockholders' Equity Paid-in-Capital Retained Earnings Cash + Common Stock PIC in Excess of Par Com. + RevenueExpenseDividend Jan. 10 July 1 LINK TO TEXT Prepare a tabular summary to record the transactions, assuming that the common stock has a par value of $1 per share. (If a transaction causes a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.) Assets Liabilities Stockholders' Equity Paid-in-Capital Retained Earnings Cash + Common Stock PIC in Excess of Par Com. + RevenueExpenseDividend Jan. 10 July 1