E13-24 Journalizing issuance of stock and preparing the stockholders' equity section of the balance sheet Learning o The charter of Evergreen Corporation authorizes the issuance of 900 shares of preferred stock and 1,400 shares of common stock. During a two-month penod, Evergreen completed these stock-issuance transactions: March 23 Co Mar. 23 Issue d 230 shares of $3 par value common stock for cash of $15 per share. Received inventory with a market value of $27,000 and equipment with a market value of $19,000 for 320 shares of the $3 par value common stock. Apr. 12 issued 900 shares of 5%, $20 par value preferred stock for $20 per share. 17 Requirements Record the transactions in the general journal. 1. 2. Prepare the stockholders' equity section of the Evergreen balance sheet as of April 30, 2018, for the transactions given in this exercise. Retained Earnings has a balance of $73,000 at April 30, 2018