Incentive Corporation was authorized to issue 12,000 shares of common stock, each with a $2 par value. During its first year, the following selected transactions were completed a. Issued 5,000 shares of common stock for cash at $20 per share. b. Issued 1000 shares of common stock for cash at $23 per share Required: 1. Complete the table below, indicating the account, amount and direction of the effect for the above transactions. (Enter any decreases to account balances with a minus sign.) Stockholders' Equity