During its first year of operations, Wildhorse Corporation had these transactions pertaining to its common stock.

Jan. $10$ Issued $26,000$ shares for cash at $$4$ per share

July $1$ Issued $55,000$ shares for cash at $$9$ per share.

$($a$)$

Prepare a tabular summary to record the transactions, assuming that the common stock has a par value of $$4$ per share. Include reduceal$)$