In its first year of operations, Swifty Corporation had the following transactions pertaining to its $11 par value preferred stock Issued 8.200 shares for cash at $25 per share. July 1 Issued 6,800 shares for cash at $28 per share. Feb. 1 (a) Journalize the transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Account Titles and Explanation Debit Credit Date (Issued 8.200 shares at $25 per share) (issued 6,800 shares at $28 per share)