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During its first year of operations, Criswell Inc. completed the following transactions relating to shareholders' equity. January 5: Issued 360, eee of its common shares for $8 per share and 3,6ee preferred shares at $11e. February 12: Issued 56,eee shares of common stock in exchange for equipment with a known cash price of $322,000. The articles of incorporation authorize 5,000,000 shares with a par of $1 per share of common and 1,000,000 preferred shares with a par of $100 per share. Required: Record the above transactions in general journal form. (If no entry is required for a transaction/event, select "No journal entry required in the first account field.) View transaction list Journal entry worksheet 2 3 Record the issue of 360,000 common shares for $8 per share