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b. QS 13-9 Interpreting journal entries for share issuances LO Each of these entries was recently recorded by a different corporation. Provide an explanation for the transaction described by each entry. Apr. 1 Cash 60,000 Common Shares 60,000 Apr. 3 Organization Expenses 90,000 Common Shares 90,000 Apr. 5 Merchandise Inventory 90,000 Machinery. 130,000 Notes Payable 144,000 Common Shares 76,000 c