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During its first year of operations, Crisp Inc. completed the following transaction relating to shareholders' equity: January 5: Issued 300,000 of its common shares for $8 per share February 12: Issued 50,000 shares of common stock in exchange for equipment with a known cash price of $310,000 Required: Record the above transactions in general journal entry form. Make sure you record both transactions to receive full credit. If a transaction requires no entry, please state "no entry" for that transaction