Jan. 10 Issued 26,400 shares for cash at $6 per share. July 1 Issued 57,000 shares for cash at $7 per share. Prepare a tabular summary to record the transactions, assuming that the common stock has a par value of $6 per share. (If a transaction causes a decrease in Assets, Liabilities or Stockholders Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.) Assets Liabilities Stockholders' Equity Paid-in-Capital Retained Earnings Cash + Common Stock +PIC in Excess of Par Com.+ RevenueExpenseDividend Jan. 10 uly 1 LINK TO TEXT Prepare a tabular summary to record the transactions, assuming that the common stock has a par value of $1 per share. (If a transaction causes a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.) AssetsLiabilities+ Stockholders Equity Paid-in-Capital Retained Earnings Expense Cash + Common Stock + PIC in Excess of Par Com. Revenue Dividend - - an. 10 uly 1