Identifying and Analyzing Financial Statement Effects of Stock Transactions: The stockholders' equity section of XPress Media Company for the current year follows. preferred stock, $25 par value 50.000 shares authorized 12.600 shares issued and outstanding $315.000 Common stock $10 par value, 200.000 shares authorized 75.000 shares sued and outstanding 750,000 Paid in capital in excess of par value--preferred stock 127.500 Paid-in capital in excess of par value-common stock Retained earnings 450.000 555,000 During the year, the following transactions occurred. Jan. 10 Issued 42,000 shares of common stock for $18 cash per share. Jan. 23 Repurchased 12.000 shares of common stock at $20 cash per share. Mar. 14 Sold one-half of the treasury shares acquired January 23 for $22 cash per share. July 15 Issued 3,900 shares of preferred stock for $192,000 cash. Nov. 15 Sold 1,500 of the treasury shares acquired January 23 for $26 cash per share, Required a. Use the financial statement effects template to indicate the effects from each of these transactions Note: For each account category, indicate the appropriate account name. Enter "N/A" for any account category that is not used for a given transaction. Note: Indicate a decrease in an account category by including a negative sign with the amount.