In its first year of operations, Swifty Corporation had the following transactions pertaining to its $11 par value preferred stock Feb. 1 Issued 8,200 shares for cashat \$25 per share. July 1. Issued 6,800 shares for cashat $28 per share. 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 0 for the amounts.)