During its first year of operations, Zhang's Electronics Incorporated completed the following transactions relating to shareholders' equity. 3anuary 5: Issued 2,800, 6ea shares of connon stock for $17 per share. February 12: Iscued 12, 600 shares of conmon stock to accoontants for $234,600 of profecsional services. The articles of incorpotation authorize 5,000,000 shares of common stock with a par of $1 per share and 1,000,000 preferred shares with a par of $100 per share. Required: Record the above transactions in generaljournal form. Note: If no entry is required for a transection/event, select "No journal entry required" in the first account fleld