In its first year of operations, Pina Colada Corp. had the following transactions pertaining to its $12 par value preferred stock Feb. 1 July 1 Issued 8.000 shares for cash at $25 per share. Issued 6,900 shares for cash at $27 per share. Journalize the transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. I no entry is required, select "No Entry for the account titles and enter for the amounts.) Account Titles and Explanation Credit 200,000 Date Debit b. 17 Cash 96,000 Preferred Stock Pald-in Capital in excess of Par Value-Preferred Stock (Issued 8,000 shares at $25 per share) 104.000 aly 1 Cash 186.300 Preferred Stock 82.809 103.500 Paid-in Capital in Excess of Par Value-Preferred Stock (Issued 6.900 shares at $27 per share) (b) Indicate the amount to be reported for (1) preferred stock and (2) pald-in capital in excess of par value-preferred stock at the end of the year. (1) Preferred stock Paid-in Capital in Excess of Par Value-Preferred Stock [2] $