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A company has two classes of stock authorized: 7%, $10 par preferred, and $1 par value common. The following transactions affect stockholders' equity during Year 1 its first year of operations: January 2 Issues 100,000 shares of common stock for $21 per share. February 6 Issues 1,600 shares of 7 preferred stock for $13 per share. September 10 Purchases 12,000 shares of its own common stock for $26 per share December 15 Resells 6,000 shares of treasury stock at $31 per share. Required: Record each of these transactions. If no entry is required for a particular transacti vent, select "No Journal Entry Required in the first account field.) View transaction list Journal entry worksheet 1 2 3 4 Record the issuance of 100,000 shares of common stock for $21 per share. Note: Enter debits before credits. Date General Journal Debit Credit January 02 Record entry C ontent